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The VAT briefing for October 2011

Speed read

HMRC says that Paymex applies to all IVAs not just consumer IVAs but it does not apply to PVAs or CVAs. In Lady & Kid, the ECJ rules on the scope of the unjust enrichment defence. The decision in Volkswagen Financial Services secures a significant win in the Tribunal to overturn HMRC policy on input tax recovery for HP businesses. In Slaby, the ECJ gives guidance on when a person disposing of land will be a taxable person liable to account for VAT.

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