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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Lunar Missions Ltd v Revenue and Customs (VALUE ADDED TAX - time of supply) [2019] UKUT 298 (TCC) (8 October 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/298.html
Cite as: [2019] STI 1686, [2019] STC 2204, [2019] UKUT 298 (TCC)

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Lunar Missions Ltd v Revenue and Customs: [2019] UKUT 298 (TCC) (8 October 2019)


VALUE ADDED TAX - time of supply - issue of voucher - single purpose voucher - application of s6 Value Added Tax Act 1994 - appeal dismissed.

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/298.html