[2018] UKUT 0189 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Lord Tyre

Decision released 11 June 2018

Value added tax – Supply – Discounts paid by Brewers to appellant company in respect of own and other Publicans purchases in tripartite arrangement – Aggregation used to obtain higher discounts – Proportion retained by company not disclosed to Publicans – Whether properly characterised as a supply of a service by the company to the Publicans – Yes – Appeal dismissed.

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