The ECJ has issued its long awaited judgment in the joined VAT cases of Loyalty Management UK Ltd and Baxi Group. Richard Wild considers its findings and likely effect on loyalty schemes
Many readers will have a Nectar card in their wallets or purses and many will also have a boiler supplied by Baxi in their home or workplace. But how many readers have considered the VAT implications of the Nectar scheme or the rewards program that encouraged their plumber to supply a Baxi boiler in preference to one from a different supplier? The joined cases of Loyalty Management UK Ltd (Case C-53/09) and Baxi Group (Case C-55/09) recently decided in the European Court of Justice do just this; illustrating that loyalty schemes can give rise to complex VAT issues which need full consideration before a scheme is implemented. Whilst the arrangements particularly in the...
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The ECJ has issued its long awaited judgment in the joined VAT cases of Loyalty Management UK Ltd and Baxi Group. Richard Wild considers its findings and likely effect on loyalty schemes
Many readers will have a Nectar card in their wallets or purses and many will also have a boiler supplied by Baxi in their home or workplace. But how many readers have considered the VAT implications of the Nectar scheme or the rewards program that encouraged their plumber to supply a Baxi boiler in preference to one from a different supplier? The joined cases of Loyalty Management UK Ltd (Case C-53/09) and Baxi Group (Case C-55/09) recently decided in the European Court of Justice do just this; illustrating that loyalty schemes can give rise to complex VAT issues which need full consideration before a scheme is implemented. Whilst the arrangements particularly in the...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
