LON (97/1726)

No. 16,118

Decision given 11 June 1999.

Supply – Time of supply – Cards offering discounts at restaurants – Cards distributed through supply chain of companies and individuals – Final distributor non-VAT registered – Identification of supply – Whether tax point created when cards first made available to Wentwalk Ltd or when supplied to end user – Value Added Tax Act 1994, s. 4, 5 and 6; Directive 77/388, the sixth VAT directive, art. 2, 5, 6, 10 and 11.

  The issues were (1) identifying the nature of a supply of a card offering discounts on the price of restaurant meals and (2) the tax point of the supply.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.