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Etienne Wong (Old Square Tax Chambers) considers what the CJEU judgment in Brockenhurst College and the Court of Appeal judgment in Colaingrove say about the CPP principle.
 
Julie Park (The VAT Consultancy) examines the case of Associated Newspapers Ltd (ANL) v HMRC concerning VAT on vouchers giveaways.
 

Lee Squires and Fiona Bantock provide this month’s update on developments in the VAT arena

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