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Decision Number: TC 02407
Appellant: Groundwork Cheshire
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Jonathan CANNAN
Date Of Decision: 06/12/2012
Main Category: VAT - CONSIDERATION
Main Subcategory: Other
Notes: VAT – consideration for supply – Article 73 Principal VAT Directive –
subsidies directly linked to the price of the supply – provision of free
environmental consultancy services to businesses – funding from third party
– whether payments amount to consideration – yes – appeal allowed
Decision(s) to Download: TC02407.pdf TC02407.pdf