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 – 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.