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VAT Tribunal Decisions

07 November 2008 / John Newth , Allison Plager
Categories: VAT
JOHN NEWTH and ALLISON PLAGER summarise some recent VAT tribunal cases

Scottish human rights

Massive consequences arise from the recent decision in Han and Yau (decision no 16990) — see Taxation 25 January 2001 at pages 379 to 381.

The current case was heard in Scotland and in accordance with Scottish law merely concerned preliminary issues which arose following the assessment of unpaid tax on the appellant and the imposition of a civil penalty arising from an alleged underdeclaration of VAT being conduct involving dishonesty.


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