Prince Arachchige v Revenue and Customs: VDT 4 Jun 2008

VDT VAT – Sale of phone cards by retailer – Is the supply of a phone card an exempt supply of credit – Negotiation of credit
VAT – Sale of phone cards by retailer – Credit vouchers or retailer vouchers – Operation of Schedule 10A VATA – Estimation of sales – Assessment of VAT due
VAT – Sale of phone cards by retailer – Place of Supply – Pre 2006 version of SI 1992/3161 article 21(1) – Article 9 Sixth Directive.

Citations:

[2008] UKVAT V20698

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272973