Litigation Recent Decisions 13/06/95
VAT input tax on goods for business and entertainment Thorn EMI v Customs and Excise Commissioners (1995). (CA (Stuart-Smith LJ, Hobhouse LJ and Millett LJ) 11/5/95). Summary: Supplies which are made for both business and business entertainment qualify for partial input tax credit. Commissioners of Customs and Excise Appeal from decision of Justice Turner (QBD […]