UTTC JUDICIAL REVIEW – determining place of effective use and enjoyment of telecommunications services – whether methodology for apportioning charge between EU and non-EU services based on usage is unlawful – whether claimants had legitimate expectation derived from correspondence with HMRC that claimants could continue to use methodology based on revenues until change in law or claimant’s business – whether HMRC had duty to consult claimants before requiring them to apply a new methodology – whether HMRC consulted claimants adequately
[2016] UKUT 173 (TCC)
Bailii
England and Wales
Media
Updated: 14 January 2022; Ref: scu.562437