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VAT Case Round-Up 2004

Alan Dolton Editor of Tolley's VAT Cases and Tolley's Tax Cases surveys some of the leading indirect tax decisions reached in 2004
The House of Lords delivered an important decision in Secretary of State for Trade & Industry v Frid upholding the long-established principles governing the set-off of Crown debts. In Dr Beynon & Partners the HL unanimously upheld Customs' ruling that where a doctor injected a patient with a drug that was part of an exempt supply of medical care (and was not a separate zero-rated supply of the drug). The Lords also found in favour of Customs in the long-running case of Zielinski Baker & Partners Ltd holding (by a 4–1 majority) that the conversion of an outbuilding failed to qualify for zero-rating since it...
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