Vouchers issued by appellants to customers for use in their clubs –
VAT treatment of consideration paid by customers – whether security for money and exempt
pursuant to Item 1 Group 5 Schedule 9 VATA 1994 – face value vouchers pursuant to
Schedule 10A VATA 1994 – whether single purpose vouchers – whether fee charged to
dancers on redemption of vouchers is consideration for a supply of taxable services by
appellants to dancers – whether fee charged to employees of appellants on redemption of
vouchers is consideration for a supply of taxable services by appellants to employees –
appeals allowed in part in relation to fees charged to employees
Source: gov.uk
Latest Posts in "United Kingdom"
- Hotelbeds v HMRC: Businesses Can Reclaim VAT Without Invoices, Court Rules
- VAT Report – What Is a VAT Report?
- Post-Brexit VAT Divergence and why the EU Forgives and the UK Doesn’t?
- Fiscal Solutions – Great News – The United Kingdom is now part of our Fiscal Portal!
- Post-Brexit VAT: Why the EU Accepts Imperfect Export Proof but the UK Demands Perfection
