Marriott Rewards LLC and Whitbread Group PLC v The Commissioners for HM Revenue and Customs: [2018] UKUT 0129 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Henry Carr and Judge Ghosh on 30 April 2018.
Read the full decision in .
VALUE ADDED TAX 鈥� 鈥減oints鈥� based rewards scheme 鈥� whether payments made to redeemers third party consideration for supply of rewards 鈥� no 鈥� whether redeemers made separate supplies to operator of scheme 鈥� yes 鈥� whether those separate supplies relate to immovable property or constitute advertising services 鈥� no 鈥� appeals dismissed.
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Published 30 April 2018