Lunar Missions Ltd v The Commissioners for HM Revenue and Customs

JurisdictionUK Non-devolved
JudgeSir Gerald Barling,Judge Greenbank
Neutral Citation[2019] UKUT 0298 (TCC)
CourtUpper Tribunal (Tax and Chancery Chamber)
Subject MatterTax,8 October 2019
Date08 October 2019
Published date08 October 2019
[2019] UKUT 0298 (TCC)
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
Appeal number: UT/2018/0052
BETWEEN
LUNAR MISSIONS LIMITED
Appellant
-and-
Respondents
TRIBUNAL:
SIR GERALD BARLING
JUDGE ASHLEY GREENBANK
Sitting in public at Royal Courts of Justice, The Rolls Building, London on 26 March
2019 and following further written representations by the parties
Nigel Gibbon, of Nigel Gibbon & Co, for the Appellant
Richard Chapman QC, counsel, instructed by the General Counsel and Solicitor to HM
Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2019
VALUE ADDED TAX time of supply issue of voucher single purpose voucher
application of s6 Value Added Tax Act 1994 appeal dismissed

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