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:
Statutes:
VAT
Updated: 05 July 2022; Ref: scu.239986