Appeal by the Commissioners of Customs and Excise from a judgment of Mr. Justice Dyson when he dismissed an appeal by the taxpayer, British Telecommunications Plc (‘BT’), from a decision of a Value Added Tax Tribunal which discharged an assessment to output tax. The appeal raises a question of general importance both in the United Kingdom and in other Member States on the common system of value added tax upon which there is as yet no decision of the European Court of Justice.
The case is concerned with the liability to output tax of a taxable trader who makes continuous supplies of goods or services and invoices and receives payment from customers at periodic intervals in the course of a continuing contractual relationship with the customer. Such arrangements are commonplace, particularly in relation to the supply of utilities, though they are not confined to such cases.
Judges:
Nourse, Millett, Tucker LJJ
Citations:
[1996] STC 818, [1996] EWHC 384 (QB)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 31 October 2022; Ref: scu.465693