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Being partial to VAT

Being partial to VAT - 2000 - Estates Gazette (0023) 10 June 2000, 144(1) .

Discusses the Advocate General's approach to VAT recovery in TOGCs, revealed in "Abbey National" and the seller's ability to recover VAT on costs, eg surveyors' and legal costs. Details the reasons for his decision, and reactions to it.

Subjects--Topical Terms:
VALUE ADDED TAX
ADVOCATE GENERAL
ABBEY NATIONAL
TOGC
EUROPEAN COURT OF JUSTICE

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