Commentary

RCB/60/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd – further clarification of HMRC position, pending outcome of appeal to the House of Lords

Part V16 Forms and other HMRC material

RCB/60/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd – further clarification of HMRC position, pending outcome of appeal to the House of Lords

RCB/60/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd – further clarification of HMRC position, pending outcome of appeal to the House of Lords

Revenue & Customs Brief, Issue 60. 17 December 2008

In October 2007 HM Revenue & Customs (HMRC) lost the Loyalty Management (UK) Ltd (LMUK) case C3/2006/1560, concerning the VAT treatment of payments for Nectar scheme rewards, in the Court of Appeal. The Court of Appeal decided that the payments made by LMUK to Nectar scheme “Redeemers”, known as “service charges”, were for taxable supplies of “redemption services” by the Redeemer to LMUK. LMUK

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