The Resource HMRC v Aimia Coalition Loyalty UK Ltd (UKSC) : a question too far? Identifying supplies to separate recipients from a single transaction whilst circumventing the CJEU's response to a reference

HMRC v Aimia Coalition Loyalty UK Ltd (UKSC) : a question too far? Identifying supplies to separate recipients from a single transaction whilst circumventing the CJEU's response to a reference

Label
HMRC v Aimia Coalition Loyalty UK Ltd (UKSC) : a question too far? Identifying supplies to separate recipients from a single transaction whilst circumventing the CJEU's response to a reference
Title
HMRC v Aimia Coalition Loyalty UK Ltd (UKSC) : a question too far? Identifying supplies to separate recipients from a single transaction whilst circumventing the CJEU's response to a reference
Creator
Subject
Language
eng
Summary
Aimia Coalition Loyalty UK Ltd (Loyalty) is operator of a customer reward scheme carried on under the tradename Nectar. Customers received points when buying goods (primary goods) from participating retailers. The points could be used to acquire secondary goods or services from other suppliers at no cost or a reduced cost. Payment for those secondary goods or services was due from the taxpayer to the supplier. Also, customers could exchange Nectar points for vouchers which could be redeemed against the cost of goods at the participating retailers. The taxpayer claimed, as input tax, the VAT element of the reward fee or service charge which it paid to the suppliers. HMRC rejected the claim arguing that there was no supply of redemption services between the suppliers and the taxpayer as regards the reward fee which represented third-party consideration for supplies made to the final consumers. The Supreme Court has given judgment concerning the circumstances in which the domestic courts are required to make a reference to the Court of Justice of the European Union. It has dismissed HMRC's appeal against the Nectar loyalty scheme operators' right to deduct input tax, ruling that payments made by the operator were in return for supplies made to it and were not third party consideration for supplies of goods or services made to consumers. This case note discusses the case and the relationship between the CJEU and national courts
Citation source
In: British tax review. - London. - (2013),
http://library.link/vocab/creatorName
  • Morse, G
  • Feria, R. Aguiar de Sousa e Melo de la
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • input VAT
  • domestic tax law
Label
HMRC v Aimia Coalition Loyalty UK Ltd (UKSC) : a question too far? Identifying supplies to separate recipients from a single transaction whilst circumventing the CJEU's response to a reference
Instantiates
Publication
Label
HMRC v Aimia Coalition Loyalty UK Ltd (UKSC) : a question too far? Identifying supplies to separate recipients from a single transaction whilst circumventing the CJEU's response to a reference
Publication

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