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Esso Petroleum v Customs and Excise Commissioners [1976]

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
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