I have to disagree, that is a well constructed scam email. I'd score it an A! If it had a name it would be A+ but that would be spear-phishing, not phishing and that would be very targeted at an individual in order to compromise them for some other purpose, e.g. getting access to business accounts or similar.
Cosmetically this demand looks immaculate. In terms of what they are "demanding" as a payment, it is modest - £14. The timescale is very short - 2 days. The penalty for not acting appears severe - £140 or £540. Everything is constructed to worry someone into clicking through without delay.
They only have to reach a few people who are with BG and aren't as alert as you are to such scams. Those who fall for phishing emails are self-selecting and the scammers don't care about the people who see through them.
