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
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