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FTT decides on the VAT treatment of mobile phone plan bundles (Lycamobile UK Ltd v HMRC)

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Published on: 30 July 2024
Published by a LexisNexis Family expert

Table of contents

  • Why it matters
  • Case details

Article summary

Tax analysis: In Lycamobile UK Ltd v HMRC, the First-tier Tax Tribunal (FTT) decided that VAT at the standard rate should have been accounted for on the full amount payable for mobile phone plan bundles at the time the supplier received the consideration because it found that the customers were paying for a single supply of telecommunication services.

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Jurisdiction(s):
United Kingdom

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