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Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd   flag  52

[2013] UKSC 15; [2013] 2 All ER 719
United Kingdom Supreme Court
United Kingdom
13th March, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
R (Lumsdon) v Legal Services Board [2015] UKSC 41; [2016] AC 697; [2015] 3 WLR 121 United Kingdom Supreme Court United Kingdom 24 Jun 2015 BAILII flag 131
Secret Hotels2 Ltd v Revenue and Customs Commissioners [2014] UKSC 16; [2014] 2 All ER 685 United Kingdom Supreme Court United Kingdom 5 Mar 2014 BAILII flag 65
Airtours Holiday Transport Ltd v HMRC [2016] UKSC 21; [2016] 4 All ER 1; [2016] 4 WLR 87 United Kingdom Supreme Court United Kingdom 11 May 2016 BAILII flag 48
Wha Ltd v HMRC [2013] UKSC 24; [2013] 2 All ER 907 United Kingdom Supreme Court United Kingdom 1 May 2013 BAILII flag 38
Fonecomp Ltd v HMRC [2015] EWCA Civ 39 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Feb 2015 BAILII flag 34
Adecco (UK) Ltd v HMRC [2018] EWCA Civ 1794; [2019] 1 All ER 615 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Jul 2018 BAILII flag 12
Airtours Holidays Transport Ltd v Commissioner for HM Revenue & Customs [2014] EWCA Civ 1033 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Jul 2014 BAILII flag 11
Professional Admin Service Centres Pty Ltd v FCT [2013] FCA 1123; (2013) 94 ATR 445; [2013] ATC 20-424 Federal Court of Australia Australia - Commonwealth 1 Nov 2013 AustLII flag 11
R v Harvey [2015] UKSC 73 United Kingdom Supreme Court United Kingdom 16 Dec 2015 BAILII flag 8
Fortyseven Park Street Ltd v HMRC [2019] EWCA Civ 849 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 May 2019 BAILII flag 6
Amoena (UK) Ltd v Revenue and Customs Commissioners [2016] UKSC 41; [2016] 4 All ER 705; [2016] 1 WLR 2904 United Kingdom Supreme Court United Kingdom 13 Jul 2016 BAILII flag 6
ACC Bank plc v Cunniffe [2017] IECA 261 Irish Competition Authority Republic of Ireland 13 Oct 2017 BAILII flag 5
Lewis v Tindale [2018] EWHC 2376 (QB) High Court of England and Wales United Kingdom - England and Wales 14 Sep 2018 BAILII flag 4
(formerly Loyalty Management UK Ltd) [2013] UKSC 42; [2013] 4 All ER 94 United Kingdom Supreme Court United Kingdom 20 Jun 2013 BAILII flag 4
ING Intermediate Holdings Ltd v HMRC [2017] EWCA Civ 2111 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Dec 2017 BAILII flag 3
Electrical Environmental Services Ltd v Revenue & Customs [2014] UKFTT 129 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jan 2014 BAILII flag 3
DPAS Ltd v Revenue & Customs Commissioners [2013] UKFTT 676 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Nov 2013 BAILII flag 3
Vieira Ltd v O'Donagain (Approved) [2021] IECA 334 Irish Competition Authority Republic of Ireland 15 Dec 2021 BAILII flag 2
Revenue and Customs v Coinstar Ltd (VALUE ADDED TAX) [2017] UKUT 256 United Kingdom Upper Tribunal United Kingdom 22 Jun 2017 BAILII flag 2
Fortyseven Park Street Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2016] UKFTT 569 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Aug 2016 BAILII flag 2
Newby Foods Ltd, R (on the application of) v Food Standards Agency [2016] EWHC 408 (Admin) High Court of England and Wales United Kingdom - England and Wales 23 Mar 2016 BAILII flag 2
Principle & Fellows of Lady Margaret Hall v Revenue & Customs [2014] UKFTT 1092 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Dec 2014 BAILII flag 2
London Steam-Ship Owners' Mutual Insurance Association Ltd v Kingdom of Spain (Re M/T Prestige) [2023] EWHC 2473 (Comm) High Court of England and Wales United Kingdom - England and Wales 6 Oct 2023 BAILII flag 1
Target Group Ltd v Her Majesty's Revenue And Customs [2021] EWCA Civ 1043 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Jul 2021 BAILII flag 1
Gooch Technology Ltd v Revenue and Customs (VAT - alcohol trading) [2021] UKFTT 149 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 May 2021 BAILII flag 1
Wilmslow Financial Services Plc v Revenue & Customs (VAT - scheme to avoid irrecoverable input tax on supplies of advertising services to loan broking business) [2020] UKFTT 516 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jun 2020 BAILII flag 1
Mandarin Consulting Ltd v Revenue & Customs (VAT - SUPPLY : Place of) (Rev 1) [2020] UKFTT 228 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 May 2020 BAILII flag 1
Newby Foods Ltd, R (on the application of) v Food Standards Agency [2019] UKSC 18 United Kingdom Supreme Court United Kingdom 3 Apr 2019 BAILII flag 1
Healthspan Ltd v Revenue and Customs (VAT - SUPPLY : goods despatched from warehouse in Netherlands delivered to UK) [2018] UKFTT 241 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Apr 2018 BAILII flag 1
Lloyds Banking Group [2017] UKFTT 835 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Nov 2017 BAILII flag 1
Tesco Freetime Ltd and Tesco PLC v Revenue and Customs (VAT - INPUT TAX : Attribution) [2017] UKFTT 614 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Aug 2017 BAILII flag 1
Newby Foods Ltd, R (On the Application Of) v Food Standards Agency [2017] EWCA Civ 400 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 May 2017 BAILII flag 1
Phones 4u Ltd , Re [2016] EWHC 1932 (Ch) High Court of England and Wales United Kingdom - England and Wales 22 Jul 2016 BAILII flag 1
Global Cellular v Revenue & Customs [2015] UKFTT 226 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 May 2015 BAILII flag 1
Impact Funding Solutions Ltd v Barrington Support Services Ltd [2015] EWCA Civ 31 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Feb 2015 BAILII flag 1
Ltd v Revenue & Customs [2014] UKFTT 1113 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Dec 2014 BAILII flag 1
Way Ahead Group Ltd v Revenue & Customs [2014] UKFTT 178 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2014 BAILII flag 1
SPORTS INVEST UK Ltd v Revenue & Customs (VAT - place of supply of football agent services - transfer of player from Sporting Lisbon to Inter Milan in 2016 - were the services supplied to the player or to Inter) [2023] UKFTT 376 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Apr 2023 BAILII flag
Pride v Revenue and Customs (PROCEDURE - VALUE ADDED TAX - Application to strike-out appeals - Whether appeals enjoy any reasonable prospect of success?) [2023] UKFTT 315 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Mar 2023 BAILII flag
RUFFORTH PARK Ltd v Revenue & Customs (VAT : car boot sale pitch - whether the leasing or letting of immoveable property - whether additional services provided) [2022] UKFTT 43 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2022 BAILII flag
Commissioners for HM Revenue and Customs v Tesco Freetime Ltd and Tesco PLC (Tax) [2019] UKUT 18 United Kingdom Upper Tribunal United Kingdom 24 Jan 2019 BAILII flag
Dixons Carphone Plc v Revenue & Customs (VAT - CONSIDERATION : Discounts) [2018] UKFTT 557 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Sep 2018 BAILII flag
Olive Garden Catering Co Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2018] UKFTT 393 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2018 BAILII flag
D v Commissioner for the South African Revenue Service (VAT 1390) [2016] ZAWCHC 72 High Court of South Africa - Western Cape Division South Africa 14 Jun 2016 SAFLII flag
Eastern Atlantic Helicopters Ltd v Revenue and Customs (VAT - INPUT TAX : Other) [2016] UKFTT 277 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Apr 2016 BAILII flag
U-Drive Ltd v Revenue & Customs (VAT - tripartite situation) [2015] UKFTT 667 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Dec 2015 BAILII flag
Adecco UK Ltd,Ajilon (UK) Ltd v Revenue & Customs (VAT - SUPPLY : Other) [2015] UKFTT 600 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Nov 2015 BAILII flag
Rio Tinto London Ltd v Revenue & Customs [2014] UKFTT 1059 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Nov 2014 BAILII flag
GSTS Pathology Services LLP v Revenue & Customs [2014] UKFTT 211 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Feb 2014 BAILII flag
Outkey Trading Ltd v Revenue & Customs [2014] UKFTT 156 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jan 2014 BAILII flag
Wilton Park Ltd & Others v Revenue & Customs [2014] UKFTT 115 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jan 2014 BAILII flag
Sunnyside Property Co Ltd v Revenue & Customs [2013] UKFTT 447 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Aug 2013 BAILII flag

Legislation Cited

Legislation Name Provision
European Communities Act 1972 s3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Newby Foods Ltd, R (on the application of) v Food Standards Agency [2019] UKSC 18 United Kingdom Supreme Court United Kingdom 3 Apr 2019 BAILII flag 1
Healthspan Ltd v Revenue and Customs (VAT - SUPPLY : goods despatched from warehouse in Netherlands delivered to UK) [2018] UKFTT 241 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Apr 2018 BAILII flag 1
Lloyds Banking Group [2017] UKFTT 835 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Nov 2017 BAILII flag 1
Tesco Freetime Ltd and Tesco PLC v Revenue and Customs (VAT - INPUT TAX : Attribution) [2017] UKFTT 614 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Aug 2017 BAILII flag 1
Newby Foods Ltd, R (On the Application Of) v Food Standards Agency [2017] EWCA Civ 400 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 May 2017 BAILII flag 1
Phones 4u Ltd , Re [2016] EWHC 1932 (Ch) High Court of England and Wales United Kingdom - England and Wales 22 Jul 2016 BAILII flag 1
Global Cellular v Revenue & Customs [2015] UKFTT 226 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 May 2015 BAILII flag 1
Impact Funding Solutions Ltd v Barrington Support Services Ltd [2015] EWCA Civ 31 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Feb 2015 BAILII flag 1
Ltd v Revenue & Customs [2014] UKFTT 1113 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Dec 2014 BAILII flag 1
Way Ahead Group Ltd v Revenue & Customs [2014] UKFTT 178 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2014 BAILII flag 1
SPORTS INVEST UK Ltd v Revenue & Customs (VAT - place of supply of football agent services - transfer of player from Sporting Lisbon to Inter Milan in 2016 - were the services supplied to the player or to Inter) [2023] UKFTT 376 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Apr 2023 BAILII flag
Pride v Revenue and Customs (PROCEDURE - VALUE ADDED TAX - Application to strike-out appeals - Whether appeals enjoy any reasonable prospect of success?) [2023] UKFTT 315 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Mar 2023 BAILII flag
RUFFORTH PARK Ltd v Revenue & Customs (VAT : car boot sale pitch - whether the leasing or letting of immoveable property - whether additional services provided) [2022] UKFTT 43 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2022 BAILII flag
Commissioners for HM Revenue and Customs v Tesco Freetime Ltd and Tesco PLC (Tax) [2019] UKUT 18 United Kingdom Upper Tribunal United Kingdom 24 Jan 2019 BAILII flag
Dixons Carphone Plc v Revenue & Customs (VAT - CONSIDERATION : Discounts) [2018] UKFTT 557 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Sep 2018 BAILII flag
Olive Garden Catering Co Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2018] UKFTT 393 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2018 BAILII flag
D v Commissioner for the South African Revenue Service (VAT 1390) [2016] ZAWCHC 72 High Court of South Africa - Western Cape Division South Africa 14 Jun 2016 SAFLII flag
Eastern Atlantic Helicopters Ltd v Revenue and Customs (VAT - INPUT TAX : Other) [2016] UKFTT 277 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Apr 2016 BAILII flag
U-Drive Ltd v Revenue & Customs (VAT - tripartite situation) [2015] UKFTT 667 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Dec 2015 BAILII flag
Adecco UK Ltd,Ajilon (UK) Ltd v Revenue & Customs (VAT - SUPPLY : Other) [2015] UKFTT 600 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Nov 2015 BAILII flag
Rio Tinto London Ltd v Revenue & Customs [2014] UKFTT 1059 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Nov 2014 BAILII flag
GSTS Pathology Services LLP v Revenue & Customs [2014] UKFTT 211 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Feb 2014 BAILII flag
Outkey Trading Ltd v Revenue & Customs [2014] UKFTT 156 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jan 2014 BAILII flag
Wilton Park Ltd & Others v Revenue & Customs [2014] UKFTT 115 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jan 2014 BAILII flag
Sunnyside Property Co Ltd v Revenue & Customs [2013] UKFTT 447 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Aug 2013 BAILII flag

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