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The Early Days Of The VAT Tribunal

John Avery Jones VAT and Duties Tribunal Chairman looks at the earliest VAT Tribunal cases
The 20 000th VAT Tribunal case made me go back to find case No 1. Unfortunately there is a problem of deciding what was case No 1 as the Tribunal jumped the gun and started hearing cases in January 1973 before the tax came into force only to be told by the courts that they had no jurisdiction. The first valid case may therefore be what the Tribunal reported under the name of Bertram & Co and the courts as Glassborow1 concerning two partnerships with the same partners.
Not surprisingly most of the early cases were on the interpretation of the borderlines for zero-rating and exemption. The largest number of these...

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