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The Advocate General (representing Revenue and Customs) v K E Entertainments Ltd (Scotland), [2020] UKSC 28
The Advocate General (representing Revenue and Customs) v K E Entertainments Ltd (Scotland), [2020] UKSC 28
Citations
[2020] UKSC 28
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Summaries
Summary Under
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(2)
correcting computations of consideration for supplies did not decrease consideration for VAT purposes
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Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply
single composite price charged by taxpayer supported treating that price as consideration for a single supply of a bingo session rather than for multiple supplies of component games
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Summary Under
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5)
finding a single correct method promoted consistent treatment of taxpayers
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Summary Under
Tax Topics - Statutory Interpretation - Equal Treatment
a single lawful method of apportionment of consideration fostered principle of equal treatment
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