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VAT in 2021: the ‘teaser year’

Speed read
Some years start with anticipation – where judgment on an important or longstanding issue is expected, for example – while others end on surprise, a classic example being where a high-profile case takes a strange turn. 2021 was neither. It was more a ‘teaser year’, in that what actually happened in some of the more noteworthy cases seems less exciting than what might follow in their wake.

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