It is now 34 years since the introduction of the Sixth Directive and five years since the Principal VAT Directive. However, the UK has not yet ironed out the wrinkles in its domestic implementation of VAT law. One would have expected that the Commissioners would follow the traditional approach of legislative implementation followed by forensic restriction; but this has not been the case. In the case of a number of exemptions – such as the cost-sharing exemption, the sporting exemption and the cultural exemption – the Commissioners have shown the greatest degree of reluctance to implement the provisions.
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