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:
Lewison J
Citations:
[2009] EWHC 1077 (Ch), [2009] 3 CMLR 24, [2009] BTC 5476, [2009] STC 1729, [2009] BVC 475, [2009] STI 1790
Links:
Statutes:
Jurisdiction:
England and Wales
VAT
Updated: 26 July 2022; Ref: scu.346244