French Connection Ltd v Revenue & Customs (VAT - SUPPLY : Other) [2015] UKFTT 173 (TC)
Notes: VALUE ADDED TAX – supply – provision of clothing free of charge to store staff – whether business purpose constituted grounds to except transaction from treatment as a supply – no – whether clothing constituted uniform – no – lack of significance of latter question – whether provision of clothing constituted business gifts – question not relevant for goods of more than £50 in value – whether value of supply should take account of conditions on which clothing supplied to staff – no – valuation to be based on cost of buying equivalent goods at time of supply – appeal dismissed