Commentary

BB/18A/98 Voucher books supplied with cars

Part V16 Forms and other HMRC material

BB/18A/98 Voucher books supplied with cars

BB/18A/98 Voucher books supplied with cars

Business Brief, Issue 18. 11 September 1998

Customs and Excise have become aware of a business promotion where books of vouchers (with a stated value of £300) are sold with a second-hand car. The book of vouchers is supplied on the basis that it contains face value vouchers which are covered by a specific VAT provision that allows tax to be accounted for when the vouchers are redeemed as opposed to when they are sold (VATA 1994 Sch 6 para 5). In this case it would mean that the amount subject to tax on the

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