Queen’s Bench Division.

Judgment delivered 20 March 1980.

Value added tax – Taxpayer carrying on mail order retail business and operating Special Retailer’s Scheme – Supply of articles as ‘free gifts’ to persons becoming agents – Each ‘free gift’ valued at less than £10 – Whether supply of articles a ‘gift’ – Whether supply to be included within Special Retailer’s Scheme – Finance Act 1972, Sch. 3, para. 6 (now Sch. 4, para. 6) – Customs and Excise Notices No. 707 and 727.

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