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VAT Tribunal Gives Decision on Points

Mike Lambourne Tax Director and Steve Henshaw Senior Tax Manager Ernst & Young discuss the VAT Tribunal decision in the case of Loyalty Management UK Ltd
On 18 May 2005 Dr Brice of the London VAT Tribunal released her decision in the case of Loyalty Management UK Ltd LON/04/22. The decision upheld the principle of VAT recovery in tripartite situations which was established by the House of Lords in the case of C&E Commrs v Redrow Group plc [1999] STC 161.
This decision is a further blow to HMRC's policy that the Redrow principle of input tax deduction should be confined to cases identical to Redrow.
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