Gary Barnett (Simmons & Simmons) says the Court of Appeal's decision in Airtours is a reminder of the difficulties that can arise in applying VAT to tripartite situations when determining the right to input VAT recovery.
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Gary Barnett (Simmons & Simmons) says the Court of Appeal's decision in Airtours is a reminder of the difficulties that can arise in applying VAT to tripartite situations when determining the right to input VAT recovery.
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