Source: All England Reporter
Publisher Citation: [2002] All ER (D) 289 (Oct)
Neutral Citation: [2002] EWHC 2131 (Ch)
Court: Chancery Division

Ferris J

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).

The Case

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