Chancery Division.

Patten J.

Judgment delivered 12 December 2001.

Value added tax – Supply – Consideration – Taxpayer selling new and used cars – Taxpayer issued ‘purchase plus’ discount note when accepting customer’s car in part-exchange – Taxpayer accepted ‘purchase plus’ voucher as part payment of deposit on purchase of car – Whether voucher operated as discount on price of car – Taxpayer issued MOT vouchers on sale of used car – Whether MOT vouchers provided with used car constituted separate supply – Value Added Tax Act 1994, Sch. 6, para. 5.

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