Facts
- Esso promised to give away a ‘world cup coin’ with every 4 gallons of fuel purchased by its customers
- HMC&E argued that such coins were taxable as consideration was provided for their receipt. As such, Esso owed ~£200,000 in tax
- Esso argued that they were buy xanax new york given away for free and as such were not resell-able items
Issue
- Was consideration provided for the receipt of the world cup coins
Decision
- No consideration, free gifts so were not taxable
Reasoning
- As the coins were not exchanged for money consideration, they were not resell-able items
