Consideration – Supplies to two parties – Diaries supplied ‘free’ to organisations in return for advertising revenue – Whether VAT chargeable on consideration for the supply of diaries – Value Added Tax Act 1994, s. 5(2) and 19(3); Directive 77/388, the sixth VAT directive, art. 11(A)(1)(a).
The issue was whether VAT had been correctly charged on the supply of diaries to organisations where no charge was made to the organisation but the supplier received advertising revenue from inserts in the diaries.
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