HMRC Brief 12/12 was issued on 10 May in the light of a ministerial statement as a consequence of the European Court of Justice decision that the telephone cards issued by Lebara (Taxation) [2012] EUECJ C-520/10 were subject to the usual supply chain B2B transaction pattern, and not taxed as a supply between the issuer of the voucher and the final consumer who 'spends' the voucher.
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