HMRC’s approach to calculating mobile phone usage outside the EU for VAT purposes was appropriate and lawful
R (Telefonica Europe Plc & Anor) v Revenue & Customs Commissioners  UKUT 173 (TCC)
- Related Member(s):
- Eleni Mitrophanous, Jessica Simor QC
- Related Practice Area(s):
- Tax Law, Telecommunications
- Upper Tribunal (Tax)
HMRC’s method of calculating mobile phone usage outside the EU for VAT purposes was not unlawful. In interpreting the Value Added Tax Act 1994, Sch 4.1, Pt 1, para 8 reference to effective use and enjoyment, the usage methodology was more appropriate than the revenue method. There was no legitimate expectation that the calculation method would not change, and HMRC had discharged its duty to consult.
Jessica Simor QC and Eleni Mitrophanous were involved in this case.