Wilton Park Ltd v Revenue and Customs [2015] UKUT 343 (TCC) (1 July 2015)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Wilton Park Ltd v Revenue and Customs [2015] UKUT 343 (TCC) (1 July 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/343.html
Cite as: [2016] STC 189, [2015] STI 2398, [2015] LLR 923, [2015] BVC 522, [2015] UKUT 343 (TCC)

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VAT – whether face-value vouchers issued by appellant companies constitute 'any 5 security for money' within Item 1 Group 5 Schedule 9 to VATA 1994 – yes – whether services supplied by clubs in return for commission charged on redemption of vouchers are services of dealing with security for money – no - redemption of vouchers held to be part of composite taxable supply of performance facilitation services by appellants – appeals dismissed

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/343.html

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Wilton Park Ltd v Revenue and Customs [2015] UKUT 343 (TCC) (1 July 2015) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/343.html Cite as: [2016] STC 189, [2015] STI 2398, [2015] LLR 923, [2015] BVC 522, [2015] UKUT 343 (TCC)