Hutchinson 3G UK Ltd v Revenue & Customs (VAT - SUPPLY : Time of) [2018] UKFTT 289 (TC)
Notes: VAT - whether time of supply could occur before there was use and enjoyment of telecoms services - yes - whether pay monthly customers exchanged units for telecoms services such that the time of supply was only when there was use and enjoyment - no - whether pay monthly customers were supplied with electronic vouchers which were only taxable when telecoms services used - no - appeal dismissed
Cited in 3 later judgments