Hutchinson 3G UK Ltd v Revenue & Customs (VAT - SUPPLY : Time of) [2018] UKFTT 289 (TC) (01 June 2018)

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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)(1 June 2018), [2018] UKFTT 289 (TC)(01 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

PDF Copy: [2018] UKFTT 289 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06519.html

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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)(1 June 2018), [2018] UKFTT 289 (TC)(01 June 2018)