Lunar Missions Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0298 (TCC)

Upper Tribunal Tax and Chancery decision of Sir Gerald Barling and Judge Greenbank on 8 October 2019.

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

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Published 8 October 2019