Phone cards
– see also Face-value vouchers (FVVs)
Place of supply of right to a service
Commentary –
Indirect Tax Reporter ¶18-540
Place of supply of services
Case Law –
Arachchige [2009] BVC 2,003
;
Arachchige v Revenue and Customs Commissioners. [2010] BVC 1,046
;
R (on the application of IDT Card Services Ireland Ltd) v Customs and Excise Commissioners. [2005] BVC 194
;
Revenue and Customs Commissioners v Arachchige. [2009] BVC 475
;
Revenue and Customs Commissioners v IDT Card Services Ireland Ltd. [2006] BVC 244
Sales of, input tax