VATSC03324 - Identifying a supply: Supplies of goods for no consideration: Business gifts: Inducements
Gifts must not be confused with supplies made for a non-monetary consideration for example inducements, where the donor is entitled to something in return which forms consideration for the 바카라 사이트済ift바카라 사이트� and makes the supply on that basis.
Two tribunals illustrate where so called 바카라 사이트渂usiness gifts바카라 사이트� should be treated as inducements, that is when the 바카라 사이트済ifts바카라 사이트� are given in expectation of some valuable return.
In Mitrolone Ltd (LON/88/1335X) the trader induced potential customers to attend a sales presentation by offering 바카라 사이트済ifts바카라 사이트� to anyone qualifying who attended. The tribunal agreed with our view that the goods were not freely given business gifts, but supplied in the course of business for non-monetary consideration that is the customer바카라 사이트檚 attendance at the presentation, which was central to the trader바카라 사이트檚 business and hence valuable consideration.
In Granada Group plc (LON/87/250Z and LON/88/137Z) the trader offered 바카라 사이트渇ree바카라 사이트� meals to drivers of coaches carrying passengers as an inducement to bring potential customers to the facilities. The meals were not given to drivers of empty coaches. The tribunal found a direct link between the act of bringing passengers to the service area and the provision of the free meal. (See VATSC05100 for information on direct link).