Alan Dolton Editor of Tolley's VAT Cases reviews some of the most significant decisions reached in 2002
The House of Lords had to decide four VAT cases in 2001; in 2002 its workload was reduced to just one this being the case of Plantiflor Ltd. On the face of it the facts of the case do not appear to be unusual: the company charged its customers more for delivery than it actually paid to Parcelforce which is not an uncommon scenario. However the case has revealed a remarkable diversity of judicial opinion: each court which has heard the case has reversed the decision of its predecessor and the HL decision was by a 4-1 majority so the result is that five of the nine judges who...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Alan Dolton Editor of Tolley's VAT Cases reviews some of the most significant decisions reached in 2002
The House of Lords had to decide four VAT cases in 2001; in 2002 its workload was reduced to just one this being the case of Plantiflor Ltd. On the face of it the facts of the case do not appear to be unusual: the company charged its customers more for delivery than it actually paid to Parcelforce which is not an uncommon scenario. However the case has revealed a remarkable diversity of judicial opinion: each court which has heard the case has reversed the decision of its predecessor and the HL decision was by a 4-1 majority so the result is that five of the nine judges who...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
