The Operation of VAT
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Rowe & Maw v C & E Commrs, QB [1975] STC 340; [1975] 1 WLR 1291; [1975] 2 All ER 444A firm of solicitors charged travelling expenses to clients as ‘disbursements’. The firm did not account for tax on these charges and HMRC issued an assessment. The tribunal dismissed the...Explore the subscription options here to get full access to isurv, including downloads.
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