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England and Wales decisions
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Brooke Homes (Bicester Ltd) v Portfolio Property Partners Ltd & Ors [2025] EWHC 1305 (Ch) (27 May 2025)
The High Court held that Desiman must account for a £2.4 million non-monetary benefit from a Spine Road extension, but rejected Brooke’s £2 million price-chip surcharge.
The services provided by referrers under the RAF scheme, when they successfully referred new customers and earned a credit, amounted to non-monetary consideration. This consideration was part of the consideration for energy supplied to them by Bulb, and not merely a price discount or rebate. The direct legal link, contractual reciprocity, and subjective value ascribed by the parties satisfied the requirements for non-monetary consideration under VAT law.
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Upper Tribunal VAT appeal about whether telematics black box installation for car insurance was a taxable supply to policyholders or a deemed supply of goods.
Commissioners of Customs and Excise v Hartwell Plc [2003] EWCA Civ 130 (12 February 2003)
The Court of Appeal considered VAT treatment of Hartwell’s “Purchase Plus” vouchers and MOT vouchers in car sales, deciding the first point for Hartwell and the second for the Commissioners.
Customs & Excise v Ping (Europe) Ltd [2002] EWCA Civ 1115 (31 July 2002)
The Court of Appeal held that surrendered old golf clubs supplied under a special replacement offer had nil monetary value for VAT purposes.
Commissioners of Customs & Excise v. Ping (Europe) Ltd [2001] EWHC Ch 401 (27th June, 2001)
The Tribunal was entitled to find that the old clubs had no commercial value to Ping and that the transaction did not attribute any monetary value to the old clubs as non-monetary consideration. The only consideration for VAT purposes was the ÂŁ22.00 paid by the customer. The Commissioners' appeal was dismissed.
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