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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue & Customs v Associated Newspapers Ltd [2015] UKUT 641 (TCC) (1 December 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/641.html
Cite as: [2016] STC 1143, [2015] UKUT 641 (TCC), [2015] BVC 538, [2016] STI 66

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Revenue & Customs v Associated Newspapers Ltd [2015] UKUT 641 (TCC) (1 December 2015)


VAT – retailer vouchers – VATA, Sch 10A – provision of vouchers to customers free of charge as part of business promotion scheme – whether a right to claim deduction of input tax on acquisitions of vouchers from issuer retailers or intermediaries – arts 167, 168, Principal VAT Directive – whether provision of vouchers free of charge gives rise to an output tax charge - art 3, VAT (Supply of Services) Order 1993, art 26 PVD

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/641.html