[2001] 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.

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