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JD Wetherspoon
Fraction frustration
Should VAT on purchases be rounded up or rounded down? MARK ACKRILL reports on the Advocate General’s preliminary opinion in favour of HMRC in the JD Wetherspoon case
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Readers’ forum: Impact of voluntary restitution on taxpayers
This week's opinion: 21 November 2024
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights