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CRC v Associated Newspapers Ltd, Upper Tribunal (Tax and Chancery Chamber), 1 December 2015
VAT liability of vouchers forming part of a promotional scheme
The taxpayer ran promotions to encourage sales of its newspapers. The company bought retail vouchers which it provided free to readers. A dispute arose as to whether this was a supply of services and whether the taxpayer could deduct input tax on the purchase of the vouchers.
The First-tier Tribunal had found that the provision was not a supply of services so no VAT would be due under the VAT (Supply of Services) Order SI 1993/1503 article 3.
On the second issue the tribunal held that the taxpayer was entitled to deduct input VAT on the purchase of the vouchers at a “blended” rate...
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