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

Core Citations

REFERS TO

• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd
• Wha Ltd and Viscount Reinsurance Company Ltd and Commissioners of Customs and Excise

[See more]

• Ministry of Justice (formerly Department for Constitutional Affairs) v O'Brien (Council of Immigration Judges intervening)

APPROVES

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

CITES

• Baxi Group Ltd (Appellant/Respondent) v The Commissioners for HM Revenue and Customs (Respondents/Appellants)

AFFIRMS

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

REPORTED OPINION OF in

• [2013] STC 1476
• [2013] 4 All ER 94
• [2013] NR Uned 102

[See more]

• [2013] BVC 282

CITED in

• Tc03058: D P A S Ltd

CONSIDERED in

• Airtours Holidays Transport Ltd v Revenue and Customs Comrs

This document cites

• Baxi Group Ltd (Appellant/Respondent) v The Commissioners for HM Revenue and Customs (Respondents/Appellants)
• Commissioners of Customs and Excise v Plantiflor Ltd
• Commissioners of Customs and Excise v Redrow Group Plc
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)



See all quotations

• Wha Ltd and Viscount Reinsurance Company Ltd and Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd
• Murad & Foo v Perbadanan Pembangunan Pulau Pinang; Ong Chin Lee
• Value Added Tax Act 1994
• European Communities Act 1972
• European Union (Amendment) Act 2008
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Ministry of Justice (formerly Department for Constitutional Affairs) v O'Brien (Council of Immigration Judges intervening)
• Commissioners of Customs & Excise v First National Bank of Chicago.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Lebara Ltd v Commissioners for Her Majesty’s Revenue & Customs.
• The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH.
• Commission of the European Communities v Federal Republic of Germany.
• Auto Lease Holland BV v Bundesamt für Finanzen.
• Commissioners of Customs and Excise v DFDS A/S.
• Commission of the European Communities v Kingdom of the Netherlands.
• Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Steamships Trading Company Limited v Chief Collector of Taxes [1986]