Redwood Birkhill Ltd v Revenue and Customs Commissioners  BVC 512
 UKUT 0189 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
Decision released 11 June 2018
Value added tax – Supply – Discounts paid by Brewers to appellant company in respect of own and other Publicans purchases in tripartite arrangement – Aggregation used to obtain higher discounts – Proportion retained by company not disclosed to Publicans – Whether properly characterised as a supply of a service by the company to the Publicans – Yes – Appeal dismissed.