Notes:
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Value Added Tax - Whether an appeal under s. 80 VAT Act 1994 to recover an amount invoiced as VAT ( decided in 2006 by both parties not to have constituted actual VAT in respect of an actual supply) should be dismissed on the ground that the transaction had been abusive, because it would offend neutrality to allow the appeal when HMRC had been out of time in an earlier appeal to reclaim the corresponding amount initially allowed as input tax to the counter-party in the original transaction - Application of paragraph 5(2) Schedule 11 VAT Act, 1994 - Whether the doctrine of abuse applied in relation to transactions assumed initially to be zero-rated, and thus not expressly dealt with by the Sixth Directive - Whether the feature that the transaction was undertaken but that no supply was in retrospect treated as having been made itself undermined any possible contention by HMRC that there had been an abuse - Whether the BUPA drugs and prostheses appeal could equally have been decided on an abuse approach - Appeal allowed |