TALKTALK TELECOM LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00284 (TCC)

JurisdictionUK Non-devolved
JudgeJudge Greg Sinfield
CourtUpper Tribunal (Tax and Chancery Chamber)
Published date13 September 2024
Neutral Citation: [2024] UKUT 00284 (TCC) Case Number: UT/2023/000044
UPPER TRIBUNAL
(Tax and Chancery Chamber) Rolls Building
London EC4A 1NL
Value Added Tax paragraph 4 Schedule 6 VAT Act 1994 whether services supplied on terms
allowing a discount for prompt payment - appeal dismissed
Heard on: 10 and 11 June 2024
Judgment date: 12 September 2024
Before
JUDGE GREG SINFIELD
Between
TALKTALK TELECOM LIMITED
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Andrew Hitchmough KC and Quinlan Windle, counsel, instructed by
PricewaterhouseCoopers LLP
For the Respondents: Kieron Beal KC and Andrew Macnab, counsel, instructed by the
General Counsel and Solicitor to His Majesty’s Revenue and Customs

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