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When is a Free Gift a Rebate?

John Walters QC, Gray's Inn Tax Chambers, and Peter Landon, CW Energy Tax Consultants Ltd, comment on the High Court decision in the Total UK Limited appeal on business promotion trading stamp schemes

 
John Walters QC Gray's Inn Tax Chambers and Peter Landon CW Energy Tax Consultants Ltd comment on the High Court decision in the Total UK Limited appeal on business promotion trading stamp schemes
 
Sir Andrew Park's recent decision in the High Court in the case of Total UK Ltd v HMRC will have important and possibly wide-reaching implications. The decision which has gone in Total's favour reversed that of Stephen Oliver QC President of the VAT and Duties Tribunal. It is possible that HMRC will seek leave to appeal the Judge's decision to...

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