French Connection Ltd v Revenue & Customs (VAT - SUPPLY : Other) [2015] UKFTT 173 (TC) (23 April 2015)

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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] STI 1745, [2015] SFTD 587, [2015] UKFTT 173 (TC)

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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 Ł50 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

PDF Copy: [2015] UKFTT 173 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04367.html

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	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] STI 1745, [2015] SFTD 587, [2015] UKFTT 173 (TC)