Redwood Birkhill Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0189 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Tyre on 11 June 2018.
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VALUE ADDED TAX 鈥� Supply 鈥� Characterisation of supply 鈥� Discounts paid by brewers to a company in respect of its own and other publicans鈥� purchases 鈥� Aggregation used to obtain higher discounts 鈥� Proportion retained by company not disclosed to publicans 鈥� whether properly characterised as a supply of a service by the company to the publicans 鈥� yes.
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Published 11 June 2018