Loyalty Management UK Ltd v Commissioners for HM Revenue and Customs [2007] EWCA Civ 1928
“The supply of goods or services by a retailer when redeeming loyalty points collected by a customer under the Nectar Loyalty Scheme was, for VAT purposes, a supply of “redemption services” to the scheme operator, as well as of goods and services to the customer, and the scheme operator was therefore entitled to input tax credit on its payments, by way of a “service charge”, to the retailer.”
WLR Daily, 9th October 2007
Source: www.lawreports.co.uk Please note: once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
