The Mainprice family are once again in agreement. H H Mainprice and Clare Mainprice give their comments on the current debate on VAT avoidance arrangements
We have read with interest the article by Chris Tailby setting out the Customs' views on schemes or arrangements designed for the avoidance of VAT as well as the articles which in general seek to justify the use of artificial arrangements to reduce VAT liability. On the whole with reservations we accept Chris Tailby's thesis. However Customs are often the source of their own misfortunes. The ethos of Customs in the past although this may be changing was that the views of the Board were sacrosanct and that judicial decisions made by judges who did not understand Customs' procedures did not...
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The Mainprice family are once again in agreement. H H Mainprice and Clare Mainprice give their comments on the current debate on VAT avoidance arrangements
We have read with interest the article by Chris Tailby setting out the Customs' views on schemes or arrangements designed for the avoidance of VAT as well as the articles which in general seek to justify the use of artificial arrangements to reduce VAT liability. On the whole with reservations we accept Chris Tailby's thesis. However Customs are often the source of their own misfortunes. The ethos of Customs in the past although this may be changing was that the views of the Board were sacrosanct and that judicial decisions made by judges who did not understand Customs' procedures did not...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
