Queen’s Bench Division (Crown Office List).

Judgment delivered 11 November 1987.

Value added tax – Taxable amount – Consideration – Sales promotion scheme – Coupons given with goods purchased entitling customer to purchase other goods at a reduced price – Whether coupons were part consideration for acquisition of other goods – Value Added Tax Act 1983, sec. 10(3); Sixth Council Directive (77/338/EEC), Art. 11A, para. 1(a), 3(b).

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