The BAA case is a classic example applying general principles to fact-specific business transactions. The main issues in my view concerned the liability of the input transactions the need for an output tax transaction or not and what is the VAT system all about anyway.
VAT or no VAT?
Did HMRC properly ask the question 'VAT or no VAT?' in...
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The BAA case is a classic example applying general principles to fact-specific business transactions. The main issues in my view concerned the liability of the input transactions the need for an output tax transaction or not and what is the VAT system all about anyway.
VAT or no VAT?
Did HMRC properly ask the question 'VAT or no VAT?' in...
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:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")