Featured case: VAT
Sub One Ltd (t/a Subway) v Revenue and Customs Commissioners. [2012] UKUT 34 (TCC). Arnold J. 3 October 2012 The Value Added Tax (VAT) Act 1994 Sch.8 Pt II Group 1 Note (3)(b) had to be objectively construed as a matter of EU law and to the extent that it decided differently the Court of […]