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

Core Citations

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CONSIDERS

• Commissioners of Customs and Excise v Redrow Group Plc
• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd

[See more]

• Baxi Group Ltd (Appellant/Respondent) v The Commissioners for HM Revenue and Customs (Respondents/Appellants)
• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)
• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)
• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd
• Commissioners of Customs and Excise v Plantiflor Ltd

REFERS TO

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

CONSIDERS

• Value Added Tax Act 1994
• European Union (Amendment) Act 2008 - Articles : S-3
• European Communities Act 1972 - Articles : S-3

[See more]

• European Union (Amendment) Act 2008
• Value Added Tax Act 1994
• European Communities Act 1972
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise ; Case C-48/97
• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd
• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94
• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)

CITES

• O’Brien v Ministry of Justice (formerly Department of Constitutional Affairs) (No 1)

APPROVES

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

REVERSES

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

REFERRED in

• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly known as Loyalty Management UK Ltd)
• R (Newby Foods Ltd) v Food Standards Agency
• Michael Lewis (a protected party by his Litigation Friend, Janet Lewis) v Dennis Tindale

[See more]

• The Commissioners for HM Revenue and Customs v Fortyseven Park Street Ltd
• WHA Ltd v HM Revenue and Customs
• Adecco UK Ltd and Others v Revenue and Customs Commissioners
• Amoena (UK) Ltd v Commissioners for HM Revenue and Customs
• R (on the application of Lumsdon and Others) v Legal Services Board
• R v Harvey
• Vieira Ltd v Dermot O'Donagain (Inspector of Taxes)
• The London Steam-Ship Owners' Mutual Insurance Association Ltd v The Kingdom of Spain

CITED in

• Professional Admin Service Centres Pty Ltd v Commissioner of Taxation
• Mercedes-Benz Financial Services UK Ltd v Revenue and Customs Commissioners
• Impact Funding Solutions Ltd (Appellant/Claimant) v Barrington Support Services Ltd (Formerly Lawyers at Work Ltd) AIG Europe Insurance UK Ltd (Formerly Known as Chrtis Insurance UK Limted) (Respondent/Third Party)

[See more]

• The Queen (on the application of Newby Foods Ltd) v Food Standards Agency
• Michael Lewis (a protected party by his Litigation Friend, Janet Lewis) v Dennis Tindale
• Tc03058: D P A S Ltd
• TC03255: Wiltonpark Ltd and related appeals
• Airtours Holidays Transport Ltd v Revenue and Customs Comrs
• TC03351: GSTS Pathology Services LLP
• Phones 4U Ltd ((in Administration)) and the Other Companies Listed at Schedule 1. v the Insolvency Act 1986
• TC03294: Outkey Trading Ltd
• Fonecomp Ltd v The Commissioners for HM Revenue and Customs
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs

CONSIDERED in

• The Queen (on the application of Newby Foods Ltd) v Food Standards Agency
• Esporta Ltd v Revenue and Customs Commissioners
• Scottish Football League v Revenue and Customs Commissioners

[See more]

• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners
• Ing Intermediate Holdings Ltd v The Commissioners for HM Revenue and Customs
• The Kingdom of Spain v The London Steam-Ship Owners' Mutual Insurance Association Ltd

REPORTED OPINION OF in

• [2013] 2 All ER 719
• [2013] STC 784
• [2013] NR Uned 60

[See more]

• [2013] BVC 67

This document cites

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• 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
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise ; Case C-48/97
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)



See all quotations

• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)
• 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)
• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd
• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd
• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)
• Commissioners of Customs and Excise v Plantiflor Ltd
• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94
• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd
• Commissioners of Customs and Excise v Redrow Group Plc
• Value Added Tax Act 1994
• European Communities Act 1972
• European Union (Amendment) Act 2008
• O’Brien v Ministry of Justice (formerly Department of Constitutional Affairs) (No 1)
• Commissioners of Customs & Excise v First National Bank of Chicago.
• Dermod Patrick O’Brien v Ministry of Justice.
• 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.
• Dr. Pamela Mary Enderby v Frenchay Health Authority and Secretary of State for Health.
• Leesportefeuille "Intiem" CV v Staatssecretaris van Financiën.
• 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