British
and Irish Legal Information Institute
Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> French Connection Ltd v Revenue & Customs (VAT - SUPPLY : Other) [2015] UKFTT 173 (TC) (23 April 2015)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04367.html
Cite as: [2015] UKFTT 173 (TC), [2015] STI 1745, [2015] SFTD 587
[New search] [Contents list] [Printable PDF version] [Help]
| Decision Number: | TC 04367 |
| Appellant: | French Connection Limited |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
John CLARK |
| Date Of Decision: | 23/04/2015 |
| Main Category: | VAT - SUPPLY |
| Main Subcategory: | Other |
| Notes: | VALUE ADDED TAX – supply – provision of clothing free of charge to store staff – whether business purpose constituted grounds to except transaction from treatment as a supply – no – whether clothing constituted uniform – no – lack of significance of latter question – whether provision of clothing constituted business gifts – question not relevant for goods of more than £50 in value – whether value of supply should take account of conditions on which clothing supplied to staff – no – valuation to be based on cost of buying equivalent goods at time of supply – appeal dismissed |