In The Queen oao Telefonica Europe and Telefonica UK v HMRC [2016] UKUT 173 (15 April 2016) the UT rejected a claim for judicial review of HMRC’s decision to change the way the VAT due on phone charges was calculated.
Under VATA 1994 Sch 4A para 8 where a supply of telecommunications services would otherwise be regarded as made in the UK but the services are ‘effectively used and enjoyed’ in a non-EU country the supply is treated as made in the non-EU country and thus not chargeable to UK VAT. Telefonica (trading as O2) challenged a decision of HMRC that it should change the way it calculated the proportion of the monthly charge to customers for the supply of access to the mobile telephone network that related to such access used and enjoyed by customers outside the...
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In The Queen oao Telefonica Europe and Telefonica UK v HMRC [2016] UKUT 173 (15 April 2016) the UT rejected a claim for judicial review of HMRC’s decision to change the way the VAT due on phone charges was calculated.
Under VATA 1994 Sch 4A para 8 where a supply of telecommunications services would otherwise be regarded as made in the UK but the services are ‘effectively used and enjoyed’ in a non-EU country the supply is treated as made in the non-EU country and thus not chargeable to UK VAT. Telefonica (trading as O2) challenged a decision of HMRC that it should change the way it calculated the proportion of the monthly charge to customers for the supply of access to the mobile telephone network that related to such access used and enjoyed by customers outside the...
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