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The recovery of input tax in respect of buy-to-let residential property is considered by NEIL WARREN
A business has purchased a motor vehicle on which VAT should be reclaimable. However, because it was bought on hire purchase via a finance company, HMRC are refusing an input tax credit in the absence of an invoice
A batch of avoidable VAT pitfalls is rustled up by GRAHAM ELLIOTT
Hung On Chan (TC1850)
ECJ has not introduced out-of-time opportunity, say HMRC
Single-purpose variety will be taxed when issued, after Lebara VAT case
Dr Amir Ali Majid (TC1839)
R Carville (TC1600)
R (on the application of Minister for Economic Development of the States of Guernsey) v CRC and another case, Queen’s Bench Division
S F Courier Ltd (TC1809)
Royal Bank of Scotland v CRC, Chancery Division
Wakefield College v CRC, Upper Tribunal (Tax and Chancery Chamber)
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