Tesco plc v Commissioners of Customs and Excise: ChD 2002

Judges:

Ferris J

Citations:

[2002] STC 1332

Jurisdiction:

England and Wales

Cited by:

Appeal from – 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 . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 21 June 2022; Ref: scu.187015