The respondent bought international phone cards and resold them in his shop for a small profit. The court was asked as to how they were to be treated for VAT purposes. The Tribunal had held that some were supplied in other EU member states and outside and were thus not all subject to VAT. Judges: … Continue reading HM Revenue and Customs v Prince Karunaraina Samarappulli Arachchige: ChD 20 May 2009