BB/7B/06 VAT—end of litigation in IDT Card Services Ireland Ltd (IDT)Business Brief, Issue 7. 27 June 2006The House of Lords has refused IDT leave to appeal against the decision of the Court of Appeal (see Business Brief 03/06 (BB/3A/06, Division V16.3)). This Business Brief article explains HM Revenue & Customs' (HMRC) position now that the litigation has been concluded in our favour.HMRC's position in this case was previously set out in Business Brief 29/03 (BB/29A/03, Division V16.3): when phone cards are supplied to a UK distributor by an issuer in another member state, operating a scheme such as IDT's,
Business Brief, Issue 7. 27 June 2006
The House of Lords has refused IDT leave to appeal against the decision of the Court of Appeal (see Business Brief 03/06 (BB/3A/06, Division V16.3)). This Business Brief article explains HM Revenue & Customs' (HMRC) position now that the litigation has been concluded in our favour.
HMRC's position in this case was previously set out in Business Brief 29/03 (BB/29A/03, Division V16.3): when phone cards are supplied to a UK distributor by an issuer in another member state, operating a scheme such as IDT's,
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.