VALUE ADDED TAX – discount offered but not taken up – whether this reduced the consideration for VAT purposes – Hansard and HMRC guidance considered – whether UK legislation in conflict with EU law – whether conforming construction possible – held, legislation in conflict with EU law and conforming construction not possible – whether on the facts, the appellant had offered discounts which came within the meaning of the relevant UK statutory provision – held, no – appeal dismissed
Source: bailii.org
Latest Posts in "United Kingdom"
- Interest Payable on VAT Element of Commercial Debt Under Late Payment of Commercial Debts Act 1998
- Addressing Unfair VAT Repayment and Interest Rates: CIOT and ATT Autumn Budget 2025 Representation
- UK Tribunal Clarifies Input VAT Deductions and HMRC Discretion Under VAT Regulations 1995
- UK Tribunal Rules Company Cannot Reclaim Input VAT Due to Pre-Registration Purchases and Invalid Invoices
- Permission to Make Late VAT Appeal Refused: Choudhury v HMRC, Martland and Katib Applied
