This could be the final UK originating VAT case to be decided in the European courts after the Brexit vote.

The ruling found that the employer could recover VAT on the cost of purchasing vouchers without having to pay it back to HMRC when the vouchers were given away to employees.

UK company, GE Aircraft Engine Services Ltd (GE) ran an employee incentive scheme, Above and Beyond, that allowed its employees to nominate particularly helpful or hard-working colleagues for an award.

Once approved by management, the successful employees were given a voucher that could be redeemed with the retailer of their choice.