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Indirect Tax Case Alerter

The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over coming weeks together with the relevant legislation and history and an analysis of the possible implications of each case
Loyalty Management UK Ltd v HMRC [C3/2006/1560]
The issues
LMUK operates the Nectar customer loyalty programme; a programme designed to assist a number of retailers in retaining the loyalty of their customers. As with many loyalty schemes the VAT treatment of the various transactions is complex. The dispute in the present case arises in respect of LMUK's entitlement to deduct as input tax the VAT charged by suppliers — the businesses...
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