Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

VAT the heck?!

01 October 2013 / Mike Thexton
Issue: 4422 / Categories: Comment & Analysis , VAT

Courts and tribunals don’t always arrive at correct decisions

KEY POINTS

  • A decision may be correct but is it for the proper reason?
  • Is a supply inclusive or exclusive of VAT?
  • Is the legislation under consideration relevant to the point at issue?
  • Are EU principles such as fiscal neutrality applied correctly?
  • A flawed decision may arise if issues are not clearly identified and explained.
  • Ensure that the legislation quoted is relevant.

Do you find yourself from time to time staring at a television screen wondering at the mistakes being made by professionals?

If so I will hazard a guess that you invest more of your happiness than a sensible person should do in the results of sport (perhaps in particular the outings of the England football team).

I do not think...

Only subscribers may read the full article

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

back to top icon