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The deductibility of input tax

Category Technical Articles
AuthorTechnical Department
Article by Sylvia Elwes, lecturer at the University of Luton. This article appeared in the June 2004 issue of Tax Adviser. To download the article in Adobe (pdf) format, please click on the link below. The Court of Appeal in Southern Primary Housing Ltd v C&E Commrs has recently reversed previous case law on the deductibility of input tax.

Technical Department
020 7235 9381

June 2004 by Sylvia Elwes


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