The taxpayers awarded gift vouchers to motorists purchasing fuel. They sought to deduct against their liability for VAT the cost of purchasing the vouchers.
Held: The taxpayer’s appeal succeeded. The court did not find the decision in Kuwait petroleum persuasive.
Judges:
Sir Andrew Park
Citations:
Times 08-Dec-2006
Statutes:
Jurisdiction:
England and Wales
Citing:
Not followed – Kuwait Petroleum (GB) Ltd v Customs and Excise ChD 20-Dec-2000
. .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 07 May 2022; Ref: scu.247672