Her Majesty's Revenue and Customs (Appellant) v Aimia Coalition Loyalty UK Limited (formerly known as Loyalty Management UK Limited) (Respondent)

Case summary

Case ID

UKSC/2009/0154

Parties

Appellant(s)

See judgment

Respondent(s)

See judgment

Issue

See judgment

Facts

See judgment

Date of issue

16 April 2008

Judgment details

Judgment date

20 June 2013

Neutral citation

[2013] UKSC 15 & [2013] UKSC 42

Judgment links

Appeal

Justices

Lord Hope

Lord Walker

Lord Wilson

Lord Reed

Lord Carnwath

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