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Posts tagged with "abuse-of-process"

UK Tax Tribunal Rules on ‘Abusive’ Process Devised to Avoid VAT

September 10 2013

In the recent case of Julian Massey and Beryl Massey T/A Hilden Park Partnership v HMRC [2013] the First-tier Tax Tribunal (FTT) ruled that a process to avoid paying Value Added Tax (“VAT”) on suppliers of sporting service was ‘abusive’. The Tribunal held that   Read More…

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