Virgin Media Ltd & Anor v HMRC [2020] UKFTT 30 (TC) (16 January 2020): This is a highly complex case about the VAT treatment of payment handling supplies charged to customers who did not settle bills by direct debit. It has at its heart the much-litigated question of the true nature of supplies made by different parties within the same group. Although there may be nothing particularly new here it is worth reading for its comprehensive analysis of the underlying legislation and case law and also for its brief comments towards the end about the Halifax abuse of law principle. The FTT did not find that this was...
