– see also Cash vouchers; Non-cash vouchers; Business promotion schemes; Coupons; Childcare vouchers; Face-value vouchers (FVVs)

Books of vouchers sold to car dealers

Consideration

Case Law – F & I Services Ltd v Customs and Excise Commissioners; R v Customs and Excise Commissioners, ex parte F & I Services Ltd [2000] BVC 177 ; R v Commissioners of Customs and Excise, ex parte F & I Services. [2001] BVC 347

Exemption

Case Law – R v Commissioners of Customs and Excise, ex parte F & I Services. [2001] BVC 347

Prepayment

Case Law – R v Commissioners of Customs and Excise, ex parte F & I Services. [2001] BVC 347

Cap on relief post-April 2011

Commentary – Key Data ¶3-590

Cash

– see also Cash vouchers

Generally

Commentary – Quick Overview ¶9415

Child trust funds

Legislation/Regulatory – SI 2004/1450 reg. 3

Child-care

Restriction from April 2013

Commentary – Quick Overview ¶9285

Childcare

– see also Childcare

Generally

Commentary – Key Data ¶3-585
Legislation/Regulatory – ITEPA2003 s. 84(2A), 87(3A), 95(3A), 270A

CIS5 holders CIS23 vouchers

Commentary – 1.5.7

CIS6 holders CIS24 vouchers

Commentary – 1.5.7

Class 1 exclusion

Commentary – Tax Reporter ¶1006-730

Consideration

Books of vouchers sold to car dealers

Case Law – R v Commissioners of Customs and Excise, ex parte F & I Services. [2001] BVC 347

Car dealer's vouchers in artificial values

Commentary – Indirect Tax Reporter ¶11-035

Car dealers 'purchase plus' and MOT vouchers

Case Law – Customs and Excise Commissioners v Hartwell plc. [2003] BVC 262 ; Hartwell plc v Customs and Excise Commissioners. [2002] BVC 235 ; Hartwell plc. [2001] BVC 2,217

Generally

Commentary – Indirect Tax Reporter ¶11-310
Case Law – High Street Vouchers Ltd. (1989) 4 BVC 610

Goods supplied on redemption of vouchers

Case Law – Customs and Excise Commissioners v Littlewoods Organisation plc; Lex Services plc v Customs and Excise Commissioners; Customs and Excise Commissioners v Bugeja; Kuwait Petroleum (GB) Ltd v Customs and Excise Commissioners. [2002] BVC 71 ; Gallaher Ltd (No. 2). [2000] BVC 2,189 ; Kuwait Petroleum (GB) Ltd v Customs and Excise Commissioners. [2001] BVC 556 ; Kuwait Petroleum (GB) Ltd v. Customs and Excise Commissioners (Case C-48/97). [1999] BVC 250 ; Kuwait Petroleum (GB) Ltd. [1997] BVC 2,178 ; Kuwait Petroleum (GB) Ltd. [2000] BVC 2,300

Salary sacrifice

Case Law – Astra Zeneca UK Ltd v Revenue and Customs Commissioners (Case C-40/09). [2011] BVC 101

Services supplied at discount on redemption of vouchers

Case Law – Customs and Excise Commissioners v. High Street Vouchers Ltd. (1990) 5 BVC 89

Wholly in money

Case Law – Davies v. Commissioners of Customs & Excise. (1974) 1 BVC 23

Construction Industry Scheme 1975-1999 voucher 715

Commentary – 1.4

Construction Industry Scheme 1999-2007 voucher CIS25

Commentary – 1.4

Credit

Commentary – Quick Overview ¶71610

Discount vouchers supplied on consignment basis, tax point

Commentary – Indirect Tax Reporter ¶12-320

Employee benefits

Commentary – Tax Reporter ¶433-800 ; Tax Reporter ¶433-805 ; Quick Overview ¶9410

Face-value

– see Face-value vouchers (FVVs)

Fuel

Commentary – Tax Reporter ¶432-850

Gifts from third parties

Legislation/Regulatory – ITEPA2003 s. 270, 324, 716

Gross payment status

Commentary – 1.5.7

Incidental overnight expenses

Legislation/Regulatory – ITEPA2003 s. 268

Interest, payment in

Legislation/Regulatory – FA2013 Sch. 11, para. 6, 10 ; ITA2007 s. 975A ; ITTOIA2005 s. 370A

Local authorities operating voucher schemes

Commentary – Indirect Tax Reporter ¶51-600

Manufacturer's money-off vouchers

Commentary – Indirect Tax Reporter ¶45-380

Meals

Commentary – Tax Reporter ¶437-600 ; Quick Overview ¶9174
HMRC Guidance – EIM21671 ; EIM21673 ; EIM32620

National Insurance contributions

Commentary – Quick Overview ¶12350

Overseas dividends

Legislation/Regulatory – SI 1993/2004 reg. 10(2)-(4)

Payment

Commentary – Tax Reporter ¶164-060

Payment of goods

Cash vouchers issued by finance company, determination of value

Case Law – Kingfisher plc v Commissioners of Customs and Excise. [2001] BVC 49 ; Kingfisher plc. [2000] BVC 2,152

Reimbursement to taxpayer

Case Law – Davies v. Commissioners of Customs & Excise. (1974) 1 BVC 23

Payments by way of

Legislation/Regulatory – SI 2001/1004 Sch. 2, para. 6, Sch. 3, Pt. IV

Payments made for outside scope items

Commentary – Indirect Tax Reporter ¶10-604

Removal expenses and benefits

Legislation/Regulatory – ITEPA2003 s. 272(2)

Retailer

Commentary – Quick Overview ¶71620

Single-purpose face-value

Commentary – Quick Overview ¶71630

Special experiences, meaning of agent

Commentary – Indirect Tax Reporter ¶54-060