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

Research output: Contribution to journalArticle

Original languageEnglish
Pages (from-to)17-28
Number of pages12
JournalBritish Tax Review
Publication statusPublished - 1 Jan 2008

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