As a result of a recent option by the Advocate General some businesses may be able to reclaim VAT on samples, previously declared as business gifts.
The European Court of Justice in the case of EMI Group C-581/08 has found that the UK is not treating VAT on gifts correctly.
Where a business has declared VAT on samples (in EMI's case these were CDs sent out to radio stations and critics) on the basis of the gift rules and these were in excess of £50, or when a series of gifts have been made to the same person over the last four years it should consider making a repayment claim.
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