Article by Wreford Voge, CIOT President 1984-1986. This article appeared in the December 2005 issue of Tax Adviser. Wreford Voge was a lay member of the Edinburgh VAT & Duties (formerly VAT) Tribunal for some 23 years and a General Commissioner for North Edinburgh (and latterly often the chairman) for some 18 years. He retired from both by virtue of age in the last few years, although he was given a two-year extension on the VAT Tribunal.
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December 2005 by Wreford Voge
