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 The Commissioners for HM Revenue and Customs v Tesco Freetime Ltd and Tesco PLC: [2019] UKUT 0018 (TCC).

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.

Published 24 January 2019