Source: All England Reporter
Publisher Citation: [2003] All ER (D) 148 (Feb)
Neutral Citation: [2003] EWCA Civ 130
Court: Court of Appeal, Civil Division

Ward, Chadwick and Arden LJJ

Representation Roderick Cordora QC and Paul Key (instructed by KLegal) for the taxpayer.
  Rupert Anderson (instructed by the Solicitor for Customs and Excise) for the commissioners.
Judgment Dates: 12 February 2003


Value added tax - Supply of goods or services - Supply for a consideration - Vehicle purchase involving part-exchange - Taxpayer issuing voucher to purchaser - Tax status of vouchers.

The Case

Where a taxpayer issued vouchers to customers purchasing new cars to put towards the deposit price, a judge had been correct to hold that those vouchers were not part of the agreed purchase price of the car, and accordingly not subject to VAT, as the only consideration received by the taxpayer for the supply of the voucher was the agreement of the customer to the sale, and it had not been shown that that was itself to be given any value.

Practice Areas

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