[2018] 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.

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