R v Commissioners of Customs and Excise, ex parte F & I Services.  BVC 347
 EWCA Civ 762.
Court of Appeal (Civil Division).
Robert Walker, Sedley, Lightman LJJ.
Judgment delivered 23 May 2001.
Value added tax – Supply of vouchers entitling bearer to reductions on certain retail sales – Whether vouchers constituted pre-payment – Whether consideration on sale of vouchers to bearer to be disregarded for value added tax purposes – Whether supply of voucher books exempt supply of a financial service – Value Added Tax Act 1994, Sch. 6, para. 5 – Council Directive 77/388, art. 11, 13.