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VAT


Do we need to reconsider the relationship between UK courts and the CJEU, asks Graham Elliott

EU finance ministers agreed on a proposal to combat fraud related to VAT in a meeting in Luxembourg on Friday, according to Bloomberg.

Supplies of education: Open University courses

Conversion of barn into living accommodation

Use of Jersey company: whether an ‘abuse’

Sales promotion scheme

Special scheme for travel agents

Whether sale of shares was ‘transfer of a totality of assets’

Lee Squires and Fiona Bantock review three notable cases: WHA, Middle Temple and X BV

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