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Unexpected Referral

David Milne QC, Pump Court Tax Chambers, discusses the possible outcome of the Loyalty Management UK Ltd (LMUK) case in the ECJ

 
David Milne QC Pump Court Tax Chambers discusses the possible outcome of the Loyalty Management UK Ltd (LMUK) case in the ECJ
 
As Peter Jenkins says elsewhere in this issue (see page 21) in reporting on Christopher Vajda QC's talk to the recent Lexis Nexis VAT conference:
 
'following LMUK's success in the Court of Appeal HMRC applied to the Appeal Committee of the House of Lords … and unexpectedly not only had permission granted but obtained a reference to the ECJ before any hearing before the House of Lords … The inside story here is that Lord Hoffmann who chaired the [Appeal Committee] may not be wholly...

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