Redwood Birkhill Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0189 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Tyre on 11 June 2018.
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VALUE ADDED TAX – Supply – Characterisation of supply – Discounts paid by brewers to a company in respect of its own and other publicans’ purchases – Aggregation used to obtain higher discounts – Proportion retained by company not disclosed to publicans – whether properly characterised as a supply of a service by the company to the publicans – yes.
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Published 11 June 2018