CJEC Case C-48/97; [1999] STC 488; [1999] All ER (EC) 450
Kuwait Petroleum (GB) Ltd (KP) a petroleum supplier provided vouchers to retailers. These vouchers were handed to customer of the retailer who could redeem them for goods given by KP. The Commissioners argument was upheld, they stated that there was no link between the consideration by the customer and the goods given by KP. The Commissioners then applied the gift rules, which restricts the input tax recoverable on gift subject to a limit, previous £15 now £50.