The Commissioners for HM Revenue and Customs v Coinstar Limited: [2017] UKUT 0256 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Brannan on 22 June 2017.

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VALUE ADDED TAX 鈥� self-service kiosks at supermarkets 鈥� exchanging coins for a voucher redeemable at the supermarket 鈥� whether exempt supply of financial services within Group 5 Schedule 9 Value Added Tax Act 1994 鈥� appeal dismissed.

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Published 23 June 2017