We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
HM Revenue and Customs is aware of a scheme that claims to avoid tax by using job boards and loyalty points paid by a third party.
The CMA has begun a review of loyalty pricing by supermarkets.
The CMA has set out the latest findings and the next steps in its ongoing review of the groceries sector today.
Government rewards hard work with record tax cut to National Insurance for 29 million workers
How veterinary medicines can be advertised.
An executive summary of the CMA's response to a super-complaint made by Citizens Advice on 28 September 2018
Review of academic literature on the economic theory of the loyalty penalty.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).