Virgin Media Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0100 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Hellier on 8 April 2020.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 8 April 2020

• Category: Tax
• Release date: 8 April 2020

Read the full decision in Virgin Media Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0100 (TCC).

VAT – value of supply – Value Added Tax Act 1994, schedule 6, paragraph 4 – goods or services supplied on terms allowing a discount for prompt payment – “the supply” – the “terms” of the supply – whether “allowing a discount for prompt payment” - whether appellant could rely on schedule 6 paragraph 4 – no.

Published 8 April 2020