Commentary

BB/3A/06 VAT—implications of the Court of Appeal judgment in IDT

Part V16 Forms and other HMRC material

BB/3A/06 VAT—implications of the Court of Appeal judgment in IDT

BB/3A/06 VAT—implications of the Court of Appeal judgment in IDT

Business Brief, Issue 3. 9 March 2006

The Court of Appeal has handed down a judgement in favour of HM Revenue & Customs (HMRC) in IDT Card Services Ireland Limited (IDT). This Business Brief article explains HMRC's position following that judgment.

The issue

The issue in this case is the correct application of the law to a scheme by which IDT sought to reduce (to nil) the amount of VAT payable to HMRC by its UK distributors of phone cards. The scheme involves phone cards issued from Ireland, and also aims to avoid

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