Virgin Media Ltd v HMRC

In Virgin Media Ltd v HMRC [2020] UKUT 100 (TCC) (8 April 2020) the Upper Tribunal held that payment of a single advance sum for 12 months’ telephone line rental which was less than the total amounts paid on a monthly basis for an equivalent period did not amount to a ‘discount for prompt payment’.

In particular the UT decided that:

(a) the provision to a customer (a ‘saver customer’) of a fixed line telephone rental for a 12 month period for an advance payment of £120; and 

(b) the provision to a customer (a ‘monthly customer’) of a fixed line telephone rental for for a monthly payment of £13.50  

were not the...