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Vouchers used in sales promotions

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HMRC has appealed to the Upper Tribunal against the First-tier Tribunal’s decision in Associated Newspapers v HMRC [2015] UKFTT 409 that Associated Newspapers could reclaim input VAT on vouchers given away in its sales promotion schemes and is scheduled to be heard on 5–7 October 2015. For original FTT decision, see www.bit.ly/1QWbD3I.

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