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Condé Nast

Mark Whitehouse Tax Litigation Reynolds Porter Chamberlain LLP looks at the implications of the Condé Nast decision for EU direct tax claims against HMRC
The House of Lords dealt a serious blow to HMRC in respect of potential reclaims of VAT in its decision in the joined cases Fleming (t/a Bodycraft) and Condé Nast v HMRC.1 This article does not deal with the VAT consequence of the decision.2 The decision has however impact in relation to direct tax claims that have been made against HMRC: claims involving the application of EU fundamental freedoms (the tax Group Litigation Orders or GLOs). There is perhaps one last important opportunity to make claims: a significant chink in HMRC's armour. In this article I will seek to outline that opportunity.

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