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Spa and Resort Operations Ltd v Her Majesty’s Revenue and Customs: VDT 17 Mar 2009

VDT VAT – output tax – face-value vouchers issued by appellant to guests at health and beauty treatment spas – assuming vouchers issued by appellant face-value vouchers whether supplied for consideration – no – alternatively whether vouchers discount vouchers – yes – appeal dismissed

[2009] UKVAT V20979
Bailii
England and Wales

VAT

Updated: 08 January 2022; Ref: scu.346559

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