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
