Vat – Consideration : Discounts – meaning of para 4(1) of schedule 6 to the Value Added Tax Act 1994 as in force prior to 1 May 2014 – whether supplies of fixed line services were made on terms allowing a discount for prompt payment within para 4(1) – whether para 4(1) applies to reduce the consideration on which VAT is due where the discounted amount is not paid – appeal dismissed
Citations:
[2018] UKFTT 556 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 22 October 2022; Ref: scu.632326
