![UT/2023/000044 - [2024] UKUT 00284 (TCC)](https://backend.juristeca.com/files/emisores/logo_ICfrj4g.png){kind=logo}
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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
DECISION