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