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Back to the Future

Chris Reece of Ernst & Young brings us more VAT Tribunal summaries. This week he covers 19828–19830. These are up-to-date to 26 October
Transitional hypothesis
As things currently stand the three-year cap is ineffective without a transitional period. However should the House of Lords allow HMRC's appeals in Fleming and Condé Nast it may be that we revert to the position where traders have to show that they would have made a claim by 30 June 1997.
The Tribunal considered this hypothetical situation and opined that Marshall would not have made a claim by 30 June 1997 had all things except the existence of a transitional period stayed the same. However that...
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