LON (88/1190)

No. 3884

Decision given 27 July 1989.

Supply – Joint promotional offer – Vouchers from newspaper exchangeable for a hamburger – Whether the hamburger a gift of goods made in the course or furtherance of a business – Value Added Tax Act 1983, Sch. 2, para. 5(2).

  The issue was whether the disposal of a hamburger by the appellant to a member of the public in return for vouchers was a gift in the course or furtherance of its business within the meaning of the Value Added Tax Act 1983, Sch. 2, para. 5(2)(a).

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