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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Hutchinson 3G UK Ltd v Revenue & Customs (VAT - SUPPLY : Time of) [2018] UKFTT 289 (TC) (01 June 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06519.html
Cite as: [2018] UKFTT 289 (TC)(01 June 2018), [2018] UKFTT 289 (TC)(1 June 2018)
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| Decision Number: | TC 06519 |
| Appellant: | Hutchinson 3G UK Limited |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Barbara MOSEDALE |
| Date Of Decision: | 01/06/2018 |
| Main Category: | VAT - SUPPLY |
| Main Subcategory: | Time of |
| Notes: | VAT - whether time of supply could occur before there was use and enjoyment of telecoms services - yes - whether pay monthly customers exchanged units for telecoms services such that the time of supply was only when there was use and enjoyment - no - whether pay monthly customers were supplied with electronic vouchers which were only taxable when telecoms services used - no - appeal dismissed |