No. 19,681.

Decision given on 3 August 2006 by Mr Barlow (Chairman).

Input tax – Vouchers (pre-April 2003) – Vouchers sold at less than face value – No output tax – Whether input tax deduction by vendor on overheads allowable – Value Added Tax Act 1994, Sch. 6, para. 5.

  The issue was the extent of the appellant’s right to deduct input tax attributable to the sale of phone cards issued by Irish companies.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.