Marks and Spencers PLC v The Commissioners for HM Revenue and Customs: [2019] UKUT 0182 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Brannan on 27 June 2019.
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VALUE ADDED TAX 鈥� promotional offer of three food items for 拢10 鈥渨ith free wine鈥� 鈥搘hether output tax on wine element 鈥� whether bespoke retail agreement applied to treat wine as supplied for nil consideration 鈥� appeal dismissed.
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Published 27 June 2019