The Boots Company plc v The Commissioners for Her Majesty’s Revenue and Customs, Decision 20644

12 Jun 2008

First published by De Voil Indirect Tax Intelligence, Issue 145, June 2008

In this Decision, the Tribunal was required to address both the technical aspects of a bespoke retail scheme, as well as the effect of the administrative process whereby the appellant had engaged with the Commissioners over the appropriate treatment for the scheme and the reliance that could be placed upon that communication.