Telecommunications services
Charge levied on customers for certain payment methods, exemption
Continuous supplies of services, tax point
Internet service provider, application for judicial review of Customs' decision not to proceed against US competitor
Place of supply
Generally
Non-business customers outside EU
Phonecards
Services supplied where performed or use and enjoyment occurs
Prepaid phonecards for making international calls
Reverse charge
Anti-avoidance
Generally
Supply to airlines, zero-rating
Tax point
Continuous supplies of services