BB/20A/05 VAT—implications of the High Court judgment in IDT Card Services Ireland LtdBusiness Brief, Issue 20. 28 October 2005Business Brief 03/05 announced that, pending the outcome of our appeal to the Court of Appeal in the IDT Card Services Ireland Limited (IDT) case, no further assessments would be issued to UK businesses for VAT on phone cards supplied under schemes such as the one operated by IDT.HM Revenue & Customs have now become aware that in some cases time limits for assessing VAT are likely to expire before the outcome of that appeal. Accordingly, in such cases we will
Business Brief, Issue 20. 28 October 2005
Business Brief 03/05 announced that, pending the outcome of our appeal to the Court of Appeal in the IDT Card Services Ireland Limited (IDT) case, no further assessments would be issued to UK businesses for VAT on phone cards supplied under schemes such as the one operated by IDT.
HM Revenue & Customs have now become aware that in some cases time limits for assessing VAT are likely to expire before the outcome of that appeal. Accordingly, in such cases we will
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