[2006] EWHC 3422 (Ch).

Chancery Division.

Sir Andrew Park.

Judgment delivered 3 November 2006.

Value added tax – Supply of goods or services – Value of supply – Gift voucher – Points issued by supplier by reference to quantity of road fuel purchased – Points redeemable in return for face-value vouchers issued by high street stores – Whether taxable amount should be reduced by cost of voucher – Council Directive 77/388, art. 11(A)(1)(a), 11(C)(1).

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