{"id":38893,"date":"2024-07-31T08:40:21","date_gmt":"2024-07-31T07:40:21","guid":{"rendered":"https:\/\/www.ispreview.co.uk\/?p=38893"},"modified":"2024-07-31T08:40:21","modified_gmt":"2024-07-31T07:40:21","slug":"tax-tribunal-backs-hmrc-over-51m-lyca-mobile-uk-vat-dispute","status":"publish","type":"post","link":"https:\/\/www.ispreview.co.uk\/index.php\/2024\/07\/tax-tribunal-backs-hmrc-over-51m-lyca-mobile-uk-vat-dispute.html","title":{"rendered":"Tax Tribunal Backs HMRC Over \u00a351m Lyca Mobile UK VAT Dispute"},"content":{"rendered":"<p>Mobile network operator <a href=\"https:\/\/www.ispreview.co.uk\/index.php\/go\/lycamobile\" target=\"_blank\">Lyca Mobile<\/a>, which is a virtual operator (MVNO) on <a href=\"https:\/\/www.ispreview.co.uk\/index.php\/go\/eebroadband\" rel=\"nofollow\" target=\"_blank\">EE<\/a>\u2019s platform in the UK, is facing a significant financial hit after a Tax Tribunal ruled in HMRC&#8217;s favour over a \u00a351m dispute related to the VAT treatment of customer \u201c<em>bundles<\/em>\u201d (those sold over a period of 7 years). But the operator can still appeal.<!--more--><\/p>\n<p>According to the company&#8217;s most recent accounts (<a href=\"https:\/\/find-and-update.company-information.service.gov.uk\/company\/05903820\/filing-history\" target=\"_blank\" rel=\"noopener\">here<\/a>), Lyca had<strong> 1.7 million subscribers<\/strong> at the end of 2022, a churn rate of 9% and revenues of \u00a3145m (up from \u00a3138m). But they also made a loss after tax of \u00a325.1m, which compares with a profit of \u00a31.8m in 2021. Lyca&#8217;s accounts further noted that they were still in dispute with HMRC over an issue related to the treatment of <strong>Value Added Tax<\/strong> &#8211; a provision of \u00a399m was recorded to reflect their current best estimate of exposure.<\/p>\n<p>The accounts also included an independent auditor\u2019s report from <strong>PKF Littlejohn<\/strong>, but the auditor stated that they had \u201c<em>not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion<\/em>\u201d (i.e. they couldn&#8217;t sign off the accounts). Much of that related to the recoverability of a due balance of nearly \u00a3150m (<a href=\"https:\/\/www.ispreview.co.uk\/index.php\/2024\/06\/lyca-mobile-uk-auditor-pkf-littlejohn-refuses-to-sign-off-accounts.html\">here<\/a>). The balance included \u201c<em>\u00a3105,979,000 due from related parties<\/em>\u201c, as well as \u201c<em>\u00a341,704,000 due from directors and parties associated with directors<\/em>\u201d and the \u201c<em>completeness and accuracy of the deferred income balance of \u00a310,870,000<\/em>\u201d related to creditors.<\/p>\n<p>Suffice to say that <a href=\"https:\/\/www.ispreview.co.uk\/index.php\/go\/lycamobile\" target=\"_blank\">Lyca Mobile<\/a> is currently in a difficult financial position and the Tax Tribunal&#8217;s recent decision will only add to that. According to the <a href=\"https:\/\/www.ft.com\/content\/53adfbe5-7f6d-4fe8-a245-c99217467d3b\" target=\"_blank\" rel=\"noopener\">FT<\/a> (paywall), Lyca had attempted to argue that it didn&#8217;t need to pay VAT unless consumers actually used the data (mobile broadband), call and text allowances within their bundles.<\/p>\n<p>However, the Tribunal sided with HMRC and ruled that VAT was chargeable at the point of sale, regardless of whether customers actually used their allowances. The only exception appears to have been on certain bundles sold before November 2017, where the allowances were used outside the European Union.<\/p>\n<blockquote class=\"bq1\"><p><strong>A Spokesperson for HMRC said:<\/strong><\/p>\n<p>&#8220;We are pleased with the judgment, which is consistent with the VAT treatment applied across the telecoms sector.&#8221;<\/p><\/blockquote>\n<p>The actual ruling confirmed Lyca&#8217;s legal liability in principle, but the amount that the mobile operator may have to pay back must still be determined between Lyca and HMRC \u201c<em>by mutual agreement or, if necessary, by us at a subsequent date<\/em>\u201d.<\/p>\n<p>The development follows last year\u2019s cyberattack (<a href=\"https:\/\/www.ispreview.co.uk\/index.php\/2023\/10\/lyca-mobile-uk-confirm-personal-data-breached-by-hackers.html\">here<\/a>), recent problems with <a href=\"https:\/\/www.ispreview.co.uk\/index.php\/link\/5g\">5G<\/a> connectivity (<a href=\"https:\/\/www.ispreview.co.uk\/index.php\/2024\/06\/5g-has-stopped-working-for-some-lyca-mobile-uk-customers.html\">here<\/a>) and the conviction of Lyca\u2019s French entities for money laundering and VAT fraud &#8211; the latter is something the operator is appealing against.<\/p>\n<p>Lyca did not provide an immediate comment to the FT, although the operator, which separately gifted \u00a32.15m to the UK Conservative Party between 2011 and 2016, can appeal against the Tax Tribunal&#8217;s ruling.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mobile network operator Lyca Mobile, which is a virtual operator (MVNO) on EE\u2019s platform in the UK, is facing a significant financial hit after a Tax Tribunal ruled in HMRC&#8217;s favour over a \u00a351m dispute related to the VAT treatment of customer \u201cbundles\u201d (those sold over a period of 7 years). But the operator can [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":38895,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"footnotes":""},"categories":[1],"tags":[61,406,472,38],"class_list":["post-38893","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uk_isp_news","tag-4g","tag-5g","tag-business","tag-politics"],"share_on_mastodon":{"url":"https:\/\/mastodon.social\/@ispreview\/112879974707728480","error":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Tribunal Backs HMRC Over \u00a351m Lyca Mobile UK VAT Dispute - ISPreview UK<\/title>\n<meta name=\"description\" content=\"Mobile network operator Lyca Mobile, which is a virtual operator (MVNO) on EE\u2019s platform in the UK, is facing a significant financial hit after a Tax\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ispreview.co.uk\/index.php\/2024\/07\/tax-tribunal-backs-hmrc-over-51m-lyca-mobile-uk-vat-dispute.html\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Tribunal Backs HMRC Over \u00a351m Lyca Mobile UK VAT Dispute - 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