No. 19,417.

Decision given on 9 January 2006 by Mr Nicol (Chairman).

Claim for repayment of tax – VAT paid in error – VAT accounted for in respect of free copies of CDs given out for promotional purposes – Whether free copies were ‘samples’ or ‘business gifts’ – EC Directive 77/388, the sixth VAT directive, art. 5(6) – Value Added Tax Act 1983, Sch. 2, para. 5(1), (2) and (2A) – Value Added Tax Act 1994, Sch. 4, para. 5(1), (2) and (3).

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