United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Telefonica Europe Plc & Anor, R (on the application of) v Revenue And Customs [2016] UKUT 173 (TCC) (15 April 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/173.html
Cite as: [2016] STC 1614, [2016] UKUT 173 (TCC), [2016] BVC 512

---

[New search] [Printable PDF version] [Help]

---

Telefonica Europe Plc & Telefonica UK Ltd, R (on the application of) v Revenue And Customs [2016] UKUT 173 (TCC) (15 April 2016)

JUDICIAL REVIEW – determining place of effective use and enjoyment of telecommunications services - whether methodology for apportioning charge between EU and non-EU services based on usage is unlawful – whether claimants had legitimate expectation derived from correspondence with HMRC that claimants could continue to use methodology based on revenues until change in law or claimant’s business – whether HMRC had duty to consult claimants before requiring them to apply a new methodology – whether HMRC consulted claimants adequately

A HTML version of this file is not available click here or view below the pdf version : 173.pdf