The price of customer loyalty: post-supply discounts and parallel supply issues on goods supplied by a third party in return for the redemption of vouchers: fiscal neutrality revisited: HMRC v Total UK and Loyalty Management UK Ltd v HMRC

Geoffrey Morse

The price of customer loyalty: post-supply discounts and parallel supply issues on goods supplied by a third party in return for the redemption of vouchers: fiscal neutrality revisited: HMRC v Total UK and Loyalty Management UK Ltd v HMRC

Birmingham Law School

Research output: Contribution to journal › Article

Original language	English
Pages (from-to)	17-28
Number of pages	12
Journal	British Tax Review
Publication status	Published - 1 Jan 2008

Cite this

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title = "The price of customer loyalty: post-supply discounts and parallel supply issues on goods supplied by a third party in return for the redemption of vouchers: fiscal neutrality revisited: HMRC v Total UK and Loyalty Management UK Ltd v HMRC",

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pages = "17--28",

journal = "British Tax Review",

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