Marriott Rewards LLC & Anor v Revenue and Customs Commissioners  BVC 509
 UKUT 0129
Upper Tribunal (Tax and Chancery Chamber)
Mr Justice Henry Carr, Julian Ghosh QC
Decision released 30 April 2018
Value added tax – ‘Points’ based rewards scheme – Whether payments made to redeemers third-party consideration for supply of rewards – No – Whether redeemers made separate supplies to operator of scheme – Yes – Whether those separate supplies relate to immovable property or constitute advertising services – No – Appeals dismissed.