No. 19,364.

Decision given on 5 December 2005 by Dr Avery Jones CBE (Chairman).

Exemption – Supply by The Boots Co plc to the appellant company in connection with a co-branded card scheme under which payment was based on the use of the card – Whether exempt as part of supply of intermediary services or taxable as being for the right to participate in the scheme.

  The issue was whether a supply of certain services in relation to a co-branded credit card was exempt, as contended for by the appellant, or standard-rated.

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