[2026] UKUT 00074 (TCC) Lycamobile UK Limited v HMRC

Upper Tribunal Tax and Chancery decision of Mr Justice Cawson and Judge Thomas Scott

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
16 February 2026
Category:
Tax
Release date:
16 February 2026

Read full decision: UT-2024-000129 Lycamobile UK Limited v HMRC

VALUE ADDED TAX – supplies of various “plan bundles” entitling purchaser to allowances in relation to specified telecommunication services for a fixed period, some with access to other services – whether VAT chargeable on sale of plan bundle or only when and if allowances used - whether plan bundles “vouchers” for VAT purposes

Updates to this page

Published 16 February 2026