Europhone International Ltd v Frontel Communications Ltd: ChD 25 Jul 2001

Although the VAT regime required all commercial enterprises to issue VAT invoices in a timely way, that is not sufficient, of itself, to create an implied term into contracts between businesses, that invoices should be issued in a way which would comply with that obligation. A declaration could not be granted, if all other associated claims had failed.


Mr Justice Ferris


Times 11-Sep-2001, Gazette 20-Sep-2001


VAT Regulations 1995 (1995 No 2518) 13(1)


England and Wales


AppliedSociety of Lloyds v Clementson, Same v Mason ComC 11-Jan-1994
An undertaking given on joining Lloyds is a sufficiently binding contract. . .
CitedHughes and Hughes v Greenwich London Borough Council CA 1992
The applicant was headmaster of a boarding school. The contract of employment did not require him to occupy the house, but a new house was built for the headmaster and he moved into it. It was not necessary for him to occupy the house for his . .
CitedEarl of Dysart v Hammerton and Co CA 1914
. .
Lists of cited by and citing cases may be incomplete.

Contract, VAT

Updated: 28 June 2022; Ref: scu.166156