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An 'Infinitely More Rational' Decision

 
Nick Warner Director of VAT at PKF (UK) LLP and previously Head of Indirect Taxes at Zurich considers the recent decision in Zurich Insurance Co v C & E Commrs CA [2007] EWCA Civ 218
 
Infinity's an odd thing. Presumably if there is an infinite number of Earths there is also an infinite number of appeals some of which were decided differently. Having originally won at Tribunal Zurich has now lost in the High Court and the Court of Appeal and I suspect this is the end of the road. To add insult to injury the Court of Appeal also decided that I had retired in 1999 (I wish). We are left with a decision which will have practical ramifications for international groups who will...

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