Associated Newspapers Ltd v HM Revenue & Customs, [2017] EWCA Civ 54, [2017] BVC 10

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Summaries

Summary Under

purchases made for promotional free on-supplies were part of the VAT-creditable overheads of a taxable business

The appellant (“ANL”) promoted circulation of its Sunday newspapers by first purchasing vouchers from retailers such as Marks & Spencer and...

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Summary Under

acquisition made for free on-supply was part of overhead of a commercial activity

A UK newspaper (ANL) paid VAT on its purchase of vouchers from Marks & Spencer and an intermediary ("Hut"), which it then provided free to those...

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