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HMRC v Aimia Coalition Loyalty UK Ltd (formerly known as Loyalty Management UK Ltd)

Loyalty card scheme

As Tax Journal went to press the Supreme Court delivered its judgment in the VAT case of HMRC v Aimia Coalition Loyalty UK Ltd (formerly known as Loyalty Management UK Ltd) [2013] UKSC 15 ruling by a majority of 3:2 in favour of LMUK.

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