Commentary

BB/20A/05 VAT—implications of the High Court judgment in IDT Card Services Ireland Ltd

Part V16 Forms and other HMRC material

BB/20A/05 VAT—implications of the High Court judgment in IDT Card Services Ireland Ltd

BB/20A/05 VAT—implications of the High Court judgment in IDT Card Services Ireland Ltd

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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