No. 20,521

Decision given on 30 January 2008 by Miss Gort (Chairman).

Exemption – Customers of mobile telephone network charged £3 in respect of payment methods other than direct debit or BACS – Whether charge exempt – Whether single supply of telecommunications services – Whether service ancillary to main supply of telecommunications services – Value Added Tax Act 1994, s. 19 and 31 and Sch. 9, Grp. 5, item 1; the sixth VAT directive (Directive 77/388), art. 11(A)(1) and 13(B)(d).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.