The Commissioners for HM Revenue and Customs v Tesco Freetime Ltd and Tesco PLC: [2019] UKUT 0018 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Richards on 24 January 2019.
Read the full decision in .
VALUE ADDED TAX 鈥� Points based loyalty programme 鈥� whether operator of programme receives services from third parties who provide rewards under the programme 鈥� whether payments third party consideration for provision of rewards 鈥� appeal dismissed.
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Published 24 January 2019