No. 20,910

Decision given on 9 January 2009 by Mr Avery Jones (Chairman).

Face-value voucher – Whether voucher represented a right to receive services to the value of amount stated on it – Value Added Tax Act 1994, Sch. 10A, para. 1.

  The issue was whether the London Pass issued by the appellant was a face-value voucher within the Value Added Tax Act 1994, Sch. 10A. The same issue was considered in a previous appeal by the appellant (Leisure Pass Group Ltd v R & C Commrs [2008] BVC 789) where it was held that the Pass was not a face-value voucher, but the terms of the Pass had changed and the appellant considered that the amendments created a face-value voucher.

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