Hartwell Plc v Commissioners of Customs and Excise
| Jurisdiction | UK Non-devolved |
| Judgment Date | 12 February 2003 |
| Date | 12 February 2003 |
| Court | Value Added Tax Tribunal |
COURT OF APPEAL
Before Lord Justice Ward. Lord Justice Chadwick and Lady Justice Arden.
VAT - customer purchasing replacement vehicle - tax effect of vouchers issued to customer
For value-added tax purposes, a discount voucher issued to a customer purchasing a replacement vehicle that provided for an "over-allowance" on his trade-in vehicle was to be disregarded in calculating the amount of the consideration received by the retailer for supplying the replacement vehicle.
However, vouchers given by the retailer to customers entitling them to free MoT tests were, together with the supply of the replacement vehicle, to be treated as a single supply which for purposes of the tax became subsumed into the supply of the replacement vehicle.
The Court of Appeal so held in reserved a judgment:
(i) dismissing an appeal by the Commissioners of Customs and Excise Commissioners from the decision of Mr Justice Patten in December 2001 ((2002) STC 22) in relation to purchase vouchers provided by the retailer, Hartwell plc, for its customers and (ii) allowing the commissioners' appeal from the...
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