No. 16,395

Decision given by Stephen Oliver QC (Chairman) on 30 November 1999.

Supply – Promotion scheme – Cigarette manufacturer’s scheme to promote sales of cigarettes by retailers – Vouchers inside packets of cigarettes redeemed for ‘gifts’ – Whether exchange of the gift items for consideration – Whether deemed supply at cost price – Kuwait Petroleum (GB) Ltd v C & E Commrs (Case C-48/97) [1999] BVC 250 applied – Value Added Tax Act 1994, Sch. 4, para. 5 and Sch. 6, para. 6; Directive 77/388, the sixth VAT directive, art. 2(1), 5(6) and 11(A)(1).

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