Julie Park (The VAT Consultancy) examines the case of Associated Newspapers Ltd (ANL) v HMRC concerning VAT on vouchers giveaways.
In Associated Newspapers Ltd (ANL) v HMRC [2017] EWCA Civ 54 (reported in Tax Journal 17 February 2017) the Court of Appeal has released a decision which is significant beyond its immediate commercial scenario due to the number of basic VAT principles it covers. It is of relevance to a huge range of sectors and scenarios beyond the loyalty scheme arena.
Overview of the promotion scheme
ANL was seeking to increase the circulation of two of its newspapers The Daily Mail and The Mail on Sunday. In order to do this it ran a promotion scheme which essentially involved the following:
Readers collected a code each time they purchased a copy of the newspaper during the promotional period.
...
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Julie Park (The VAT Consultancy) examines the case of Associated Newspapers Ltd (ANL) v HMRC concerning VAT on vouchers giveaways.
In Associated Newspapers Ltd (ANL) v HMRC [2017] EWCA Civ 54 (reported in Tax Journal 17 February 2017) the Court of Appeal has released a decision which is significant beyond its immediate commercial scenario due to the number of basic VAT principles it covers. It is of relevance to a huge range of sectors and scenarios beyond the loyalty scheme arena.
Overview of the promotion scheme
ANL was seeking to increase the circulation of two of its newspapers The Daily Mail and The Mail on Sunday. In order to do this it ran a promotion scheme which essentially involved the following:
Readers collected a code each time they purchased a copy of the newspaper during the promotional period.
...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
