|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 289 (Oct)|
|Neutral Citation:|| EWHC 2131 (Ch)|
|Representation||Roderick Cordara QC and Paul Key (instructed by Dario Garcia) for the taxpayer.|
|Christopher Vajda QC and Phillippa Whipple (instructed by the Soliciotr for Customs and Excise) for the Commissioners.|
|Judgment Dates:||21 October 2002|
Value added tax - Supply of goods and services - Supply for a consideration - Supermarket voucher scheme - Liability on taxpayer to account for VAT on value of redemption goods - 6, para 5 - Council Directive (EEC) 77/388, art 11A(3)(b).