Virgin Media Ltd v Revenue and Customs: [2020] UKUT 100 (TCC) (8 April 2020)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Virgin Media Ltd v Revenue and Customs: [2020] UKUT 100 (TCC) (8 April 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/100.html
Cite as: [2020] BVC 529, [2020] STC 947, [2020] UKUT 100 (TCC)

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VAT - value of supply - Value Added Tax Act 1994, schedule 6, paragraph 4 - goods or services supplied on terms allowing a discount for prompt payment - "the supply" - the "terms" of the supply - whether "allowing a discount for prompt payment" - whether appellant could rely on schedule 6 paragraph 4 - no

8 April 2020

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/100.html

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Virgin Media Ltd v Revenue and Customs: [2020] UKUT 100 (TCC) (8 April 2020) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/100.html Cite as: [2020] BVC 529, [2020] STC 947, [2020] UKUT 100 (TCC)