HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)

Core Citations

CONSIDERS

• R v The Inhabitants of West-Shefford
• Tesco Plc v Commissioners of Customs and Excise

REFERS TO

• British Telecommunications Plc v Commissioners of Customs and Excise
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise ; Case C-48/97

RESUELVE RECURSO

• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)

APPLIES

• Commissioners of Customs and Excise v Redrow Group Plc
• Commissioners of Customs and Excise v Plantiflor Ltd

CITES

• Commissioners of Customs and Excise v Plantiflor Ltd
• Tesco Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Redrow Group Plc

[See more]

• Wha Ltd and Viscount Reinsurance Company Ltd and Commissioners of Customs and Excise
• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-26
• Value Added Tax Act 1994
• Value Added Tax Act 1983

[See more]

• Value Added Tax Act 1994 - Articles : SCH-4
• Value Added Tax Act 1994 - Articles : S-4
• Value Added Tax Act 1994 - Articles : S-24
• Value Added Tax Act 1994 - Articles : S-25
• Value Added Tax Act 1994 - Articles : S-5

REPORTED OPINION OF in

• [2007] BVC 823
• [2007] All ER D 66 Oct
• [2008] STC 59

[See more]

• [2008] 1 CMLR 38
• 05/10/2007 Daily Cases
• [2007] BTC 5854

CONSIDERED in

• Baxi Group Ltd (Appellant/Respondent) v The Commissioners for HM Revenue and Customs (Respondents/Appellants)
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)

This document cites

• Commissioners of Customs and Excise v Plantiflor Ltd
• Commissioners of Customs and Excise v Redrow Group Plc
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise ; Case C-48/97
• Tesco Plc v Commissioners of Customs and Excise
• British Telecommunications Plc v Commissioners of Customs and Excise



See all quotations

• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Corbett v Corbett
• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)
• WHA Ltd v Commissioners of Customs and Excise
• Wha Ltd and Viscount Reinsurance Company Ltd and Commissioners of Customs and Excise
• R v The Inhabitants of West-Shefford
• Commissioners of Customs and Excise v Plantiflor Ltd
• Tesco Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Redrow Group Plc
• Value Added Tax Act 1994
• Value Added Tax Act 1983
• Keeping Newcastle Warm Limited v Commissioners of Customs and Excise.
• Argos Distributors Ltd v Commissioners of Customs & Excise.
• Boots Company plc v Commissioners of Customs and Excise.
• Yorkshire Co-operatives Ltd v Commissioners of Customs & Excise.
• Leesportefeuille "Intiem" CV v Staatssecretaris van Financiën.
• Commission of the European Communities v Federal Republic of Germany.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• Auto Lease Holland BV v Bundesamt für Finanzen.
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise.
• Commissioners of Customs & Excise v First Choice Holidays plc.
• Commission of the European Communities v Kingdom of the Netherlands.