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.
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VAT 鈥� value of supply 鈥� Value Added Tax Act 1994, schedule 6, paragraph 4 鈥� goods or services supplied on terms allowing a discount for prompt payment 鈥� 鈥渢he supply鈥� 鈥� the 鈥渢erms鈥� of the supply 鈥� whether 鈥渁llowing a discount for prompt payment鈥� - whether appellant could rely on schedule 6 paragraph 4 鈥� no.
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Published 8 April 2020