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The taxpayer ran a shop in the UK in which he sold phone cards provided by an Irish service supplier which gave cheap overseas calls.
The cards were usually for £3 or £5 and were sold either for that amount or less.
HMRC decided that the taxpayer was liable for VAT on the supply of the phone cards and issued an assessment charging VAT on his supplies except where VAT had been paid at source by the service provider under VATA 1994 Sch 10A para 3(3).
The taxpayer appealed.
The tribunal allowed the appeal in principle holding that some of the supplies should be treated as if they had been supplied in Ireland where the service provider was based and were therefore outside the scope of UK VAT.
HMRC appealed.
The High Court noted that the taxpayer had not registered for...
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