In Tesco Freetime, the FTT held that there was a supply of services to the operator of a loyalty scheme from a person who redeemed rewards to customers. In NT Advisors, the FTT held that the transferee under a TOGC could recover input VAT on services supplied to the transferor even if it did not assume the transferor’s VAT registration. In K E Entertainments, the UT held that the recalculation of the value of bingo participation fees resulted in a decrease in consideration for a supply for VAT purposes. In Ludbrook Manor Partnership, the UT upheld HMRC’s refusal of input VAT recovery on a purported supply where there was no reciprocity of obligation between the supplier and recipient.
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