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Partial Exemption and 'Use'

Roger Thomas Pump Court Tax Chambers examines the meaning of 'use' in the context of input tax and Article 17 of the Sixth Directive
It is a matter of no little surprise that after 30 years of the Sixth Directive there remains a good deal of uncertainty over the operation of fundamental principles of VAT. It is just as surprising that HMRC (the Commissioners) who were after all the authors of the domestic legislation implementing the Directive seem to be equally uncertain which provision of the Directive was the genesis for the partial exemption rules in the 1995 VAT Regulations. A recent line of cases has demonstrated both the difficulties that remain and the Commissioners' own wavering views on the question of partial exemption.1

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