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Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) ruled on the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) that had decided, among other things, that the provision by Associated Newspapers Ltd (ANL) free of charge to its customers as part of a business promotion campaign of vouchers redeemable at certain high street retailers was not to be treated, by art 3 of the Value Added Tax (Supply of Services) Order 1993, SI 1993/1507, as a supply of services in the course or furtherance of ANL's business, and was accordingly not subject to a liability to account for output VAT in that respect.
Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) ruled on the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) that had decided, among other things, that the provision by Associated Newspapers Ltd (ANL) free of charge to its customers as part of a business promotion campaign of vouchers redeemable at certain high street retailers was not to be treated, by art 3 of the Value Added Tax (Supply of Services) Order 1993, SI 1993/1507, as a supply of services in the course or furtherance of ANL's business, and was accordingly not subject to a liability to account for output VAT in that respect.
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