The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the various types of promotion schemes that can be used by businesses in promoting the sales of goods and services.
See De Voil Indirect Tax Service V6.169 for more in-depth commentary.
Business promotion schemes are commonplace and vary in scale and nature and can range from:
giving gifts of goods or services
giving away samples
coupons and other forms of discounts
The following are not regarded as business promotion schemes from a VAT perspective:
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