The Advocate General (representing Revenue and Customs) v K E Entertainments Ltd (Scotland),  UKSC 28
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|Locations of other summaries||Wordcount|
|Tax Topics - Excise Tax Act - Section 232 - Subsection 232(2)||correcting computations of consideration for supplies did not decrease consideration for VAT purposes||398|
|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||404|
|Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5)||finding a single correct method promoted consistent treatment of taxpayers||447|