Assessment – Output tax – Appellant distributing vouchers or trading stamps called ‘premier cheques’ – Whether the supply of these vouchers a taxable supply – VAT (Treatment of Transactions) (No. 1) Order 1973 (SI 1973/325) – Value Added Tax Act 1983, Sch. 4, para. 6.
The issue was whether certain vouchers purchased and sold by the appellant were liable to tax at the standard rate.