Value Added Tax Decision: Chargeable on Plan Bundle Sale, Repayment for Non-EU Use – Appeal Remitted.

Appeal reference: TC/2018/01780; TC/2020/01696
Decision in principle on whether value added tax was chargeable on the supply of a plan bundle at the time of sale
Value added tax chargeable on the whole consideration paid for the plan bundle
Repayment of value added tax for plan bundles sold prior to 1 November 2017 if allowances were used outside the EU
Plan bundles not considered vouchers for VAT purposes
Appeals remitted to parties to agree on assessments and best judgment of Respondents
Heard on 20-24 May 2024, judgment date 18 July 2024
Tribunal Judge Tony Beare and Ms. Sonia Gable presiding
Between Lycamobile UK Limited (Appellant) and The Commissioners for His Majesty’s Revenue and Customs

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