UTTC VAT – whether face-value vouchers issued by appellant companies constitute ‘any 5 security for money’ within Item 1 Group 5 Schedule 9 to VATA 1994 – yes – whether services supplied by clubs in return for commission charged on redemption of vouchers are services of dealing with security for money – no – redemption of vouchers held to be part of composite taxable supply of performance facilitation services by appellants – appeals dismissed
[2015] UKUT 343 (TCC)
Bailii
England and Wales
VAT
Updated: 04 January 2022; Ref: scu.553193