VAT – value of supply – Value Added Tax Act 1994, schedule 6, paragraph 4 – goods or services supplied on terms allowing a discount for prompt payment – ‘the supply’ – the ‘terms’ of the supply – whether ‘allowing a discount for prompt payment’ – whether appellant could rely on schedule 6 paragraph 4 – no
Citations:
[2020] UKUT 100 (TCC)
Links:
Jurisdiction:
England and Wales
Vat
Updated: 22 November 2022; Ref: scu.650143