VALUE ADDED TAX – ‘points’ based rewards scheme – whether payments made to redeemers third party consideration for supply of rewards – no – whether redeemers made separate supplies to operator of scheme – yes – whether those separate supplies relate to immovable property or constitute advertising services – no – appeals dismissed.
Citations:
[2018] UKUT 129 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 14 April 2022; Ref: scu.609721
