Total UK Ltd v Revenue and Customs: VDT 17 Mar 2006

VDT SUPPLY OF GOODS – Taxable amount – Points issued by supplier by reference to quantity of road fuel purchased – Points redeemable in return for face value voucher issued by high street store – Supplier purchases face value voucher – Whether taxable amount should be reduced by cost to supplier of face value voucher – EC Council Directive 77/388, arts 11A.1(a), 11C.1

Citations:

[2006] UKVAT V19502

Links:

Bailii

Statutes:

EC Council Directive 77/388

VAT

Updated: 05 July 2022; Ref: scu.239986