FTTTx VAT – CONSIDERATION – The Appellant supplied game shoots to its director without charge – Tribunal decided that there was a direct link between the game shoots and the services supplied by the director – The supplies of game shoots were effected for consideration – The value of the consideration for each game shoot was 1,000 pounds not 8,000 pounds as asserted by HMRC – Appeal allowed in part.
[2010] UKFTT 320 (TC)
Bailii
England and Wales
VAT
Updated: 02 November 2021; Ref: scu.422339