VAT 40: Significant tribunal cases

VAT Consultant
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Opinions will vary as to the most significant VAT cases over the past 40 years, writes VAT Advice's Les Howard. I did think of RSA’s ‘fiscal theme park,’ and Mr A’s attempt to have his tax avoidance case heard in private so people would not know who he was (I’m told he no longer presents on BBC Radio, so everyone knows who he is!). In Blackpool Pleasure Beach Co, a Big Dipper was held not to be...

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