- FTT in Lycamobile considered acquisition of allowances under a telecom plan bundle as non-taxable
- FTT rejected analysis and deemed bundle of allowances as VATable supply
- Customers seen as acquiring bundle of allowances as aim in itself
- Analysis could lead to problems with roaming bundles
- Taxpayer could adjust liability to comply with “use and enjoyment” override.
Source: simmons-simmons.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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