Market leading insight for tax experts
View online issue

VAT briefing for September 2017

Speed read

In Tesco Freetime, the FTT held that there was a supply of services to the operator of a loyalty scheme from a person who redeemed rewards to customers. In NT Advisors, the FTT held that the transferee under a TOGC could recover input VAT on services supplied to the transferor even if it did not assume the transferor’s VAT registration. In K E Entertainments, the UT held that the recalculation of the value of bingo participation fees resulted in a decrease in consideration for a supply for VAT purposes. In Ludbrook Manor Partnership, the UT upheld HMRC’s refusal of input VAT recovery on a purported supply where there was no reciprocity of obligation between the supplier and recipient.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.