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Happy 50th Birthday, VAT!

Brexit, Jaffa cakes, abuse... Etienne Wong (Old Square Tax Chambers) considers flotsam and jetsam in VAT as we celebrate the tax’s fiftieth birthday.

With an article like this it is hard to resist playing with the number ‘50’. My first thought was to list the top 50 VAT cases but everyone has a different top 50 so if it was going to be a personal list anyway it might as well be ‘50 things I love and loathe about VAT’ which as the spirit of late 60s experimental cinema took hold became ‘50 flotsam I see in the sea of consciousness while bobbing along in my yellow VAT submarine’ (or should that just be ‘my yellow VAT-marine’?).

So here we are.

1. VATA 1983 Sch 6A paras 5 and 6 (1 August 1989 to 1 March 1995/1997): the (developers) self-supply that time forgot...

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