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Unlocking the Code

Michael Conlon QC of Pump Court Tax Chambers deciphers the Bookit case
As we rush to book seats for the latest blockbuster it seems remarkable that such everyday actions can still potentially raise difficult issues of VAT law. The case of Bookit Ltd occupied the London Tribunal at two hearings ([2004] UK VAT Decision 18626; [2004] V&DR 421). An appeal to the High Court was heard by Sir Andrew Morritt the Vice-Chancellor in July 2005 (Bookit Ltd v HMRC [2005] STC 1481). The Court of Appeal (Chadwick Sedley Arden LJJ) gave judgment on 11 May 2005 ([2006] EWCA Civ 550). The convoluted statutory language of the finance exemptions in VATA 1994 Schedule 9 Group 5 and the uneasy...

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