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Indirect Tax Case Alerter

The tax litigation team from PricewaterhouseCoopers Legal LLP provides the first in a regular series of alerts for indirect tax case law developments which may arise over coming weeks together with the relevant legislation and history and their analysis of the implications of the case
Newcastle United plc v HMRC [CH/2006/APP/719]
The issues
This is a test case concerning the VAT treatment of players' agents' fees and in particular whether VAT on fees paid to an agent by a football club should be properly regarded as the input tax of the football club and therefore reclaimable.
Relevant legislation

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