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The Tribunals as Mirrors of Social History

James Dixon1 highlights the extraordinary breadth of situations considered by the Tribunals in their lifetime so far
Much of human life is to be found in the Tribunals' decisions in the form of an ever-increasing number of vignettes.
Following the general philosophy which lies behind the tax it is not surprising to find that most foods are zero-rated but foods of a kind that were considered in the early 1970s to be a little more than 'absolutely essential' such as chocolate are liable to tax. Catering is also liable to VAT. So there are at least two frontiers for the taxpayer to contend with here.
In litigating numerous appellants...
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