Does a second-hand mobile phone supplier owe the Revenue Commissioners €100,000 or over €9 million for the 2021 and 2022 tax years? That was what the Tax Appeals Commission (TAC) had to decide in a tax appeal case involving Brexit-related Vat exemptions between Northern Ireland and the Republic on second-hand goods. The determination was published in late March. The company, whose name was redacted from the determination, lost its appeal and the High Court will now be asked to weigh in. The unnamed Irish company sources second-hand phones and other electronics in the UK and then sells them in the…

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