Arachchige v Revenue and Customs [2010] EWCA Civ 1255
8th November 2010
This case concerns the proper treatment for Value Added Tax ("VAT") of the sale by a UK trader, such as a high street shop, of phone cards issued in another member state of the EU by a supplier of telecommunications services established there, and purchased and used in the UK by non-business customers to telephone someone in another member state of the EU using the telecommunications services of the issuer. The Appellant, Prince Karunaraina Samarappuli Arachchige, who runs such a shop, contends that such sales do not attract VAT. The Respondents, Her Majesty's Commissioners of Revenue and Customs, contend that they do.
David Southern and Rebecca Murray appeared for the Appellant.
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