VATA 1994 Schedule 4 paragraph 5(1)(2), EEC Sixth Directive Article 5(4) – Appeal allowed.
Hugh McKay (instructed by The Solicitor for Customs & Excise) for the Commissioners (under appeal)
VATA 1994 Schedule 4 paragraph 5(1)(2), EEC Sixth Directive Article 5(4) – Appeal allowed.
Hugh McKay (instructed by The Solicitor for Customs & Excise) for the Commissioners (under appeal)