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

Core Citations

REPORTED OPINION OF in

• [10/10/2007] TLR 1
• [2005] BVC 2628

APPLIED in

• British Telecommunications Plc v Commissioners of Customs and Excise (Case C-55/09)

REFERRED in

• Volkswagen Financial Services (UK) Ltd v HM Revenue and Customs

CITED in

• HM Revenue and Customs v Airtours Holiday Transport Ltd (formerly) My Travel Group
• HM Revenue and Customs v London Clubs Management Ltd

APPEAL RESOLVED in

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

CONSIDERED in

• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)

This document cites

• Commissioners of Customs and Excise v Littlewoods Organisation Plc
• Commissioners of Customs and Excise v Plantiflor Ltd
• Commissioners of Customs and Excise v Redrow Group Plc
• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)
• Value Added Tax Act 1994



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