Market leading insight for tax experts
View online issue

A New Interpretation

Peter Mantle barrister Monckton Chambers considers a robust new approach by the Court of Appeal to the interpretation of VAT legislation following the IDT Card Services case
The recent decision by the Court of Appeal in the IDT Card Services case 1 concerning VAT on the distribution in the UK of phonecards (entitling holders to services from a telecoms supplier established in the Republic of Ireland) resolved 'a point of novelty and difficulty' in the area of face-value vouchers (and telecommunications). It also raises a question as to the likelihood of an increase in judicial activism using a more robust purposive approach to construction in VAT cases whenever the judges consider it required. That means an approach based on (judicial understanding of) 'the purposes of the Sixth Directive'.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.