With an article like this it is hard to resist playing with the number ‘50’. My first thought was to list the top 50 VAT cases but everyone has a different top 50 so if it was going to be a personal list anyway it might as well be ‘50 things I love and loathe about VAT’ which as the spirit of late 60s experimental cinema took hold became ‘50 flotsam I see in the sea of consciousness while bobbing along in my yellow VAT submarine’ (or should that just be ‘my yellow VAT-marine’?).
So here we are.
1. VATA 1983 Sch 6A paras 5 and 6 (1 August 1989 to 1 March 1995/1997): the (developers) self-supply that time forgot (and the unlikely gateway drug that hooked me to a lifelong love affair with the tax). Looking back on the provisions now ...
