Revenue and Customs v Tesco Freetime Ltd and Another: UTTC 24 Jan 2019

VALUE ADDED TAX – Points based loyalty programme – whether operator of programme receives services from third parties who provide rewards under the programme – whether payments third party consideration for provision of rewards – appeal dismissed

Citations:

[2019] UKUT 18 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 June 2022; Ref: scu.635218