- Appeal reference: TC/2018/01780; TC/2020/01696
- Decision in principle on whether value added tax was chargeable on the supply of a plan bundle at the time of sale
- Value added tax chargeable on the whole consideration paid for the plan bundle
- Repayment of value added tax for plan bundles sold prior to 1 November 2017 if allowances were used outside the EU
- Plan bundles not considered vouchers for VAT purposes
- Appeals remitted to parties to agree on assessments and best judgment of Respondents
- Heard on 20-24 May 2024, judgment date 18 July 2024
- Tribunal Judge Tony Beare and Ms. Sonia Gable presiding
- Between Lycamobile UK Limited (Appellant) and The Commissioners for His Majesty’s Revenue and Customs
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
