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Tesco Plc v Customs and Excise Commissioners: CA 14 Oct 2003

The taxpayer had a loyalty scheme under which they issued vouchers to shoppers who had purchased goods to a certain value. They sought to deduct the sums when accounting for VAT. Held: Upon earning 150 loyalty points in a quarter, vouchers were given to customers, and there were other schemes. The entire cycle of transactions … Continue reading Tesco Plc v Customs and Excise Commissioners: CA 14 Oct 2003