Commentary

BB/7B/06 VAT—end of litigation in IDT Card Services Ireland Ltd (IDT)

Part V16 Forms and other HMRC material

BB/7B/06 VAT—end of litigation in IDT Card Services Ireland Ltd (IDT)

BB/7B/06 VAT—end of litigation in IDT Card Services Ireland Ltd (IDT)

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,

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial