The European Court of Justice (ECJ) ruled in favour of the taxpayer in two cases yesterday that looked at whether the leasing transactions were set up to avoid VAT. However, in one case, there are still some questions for the UK courts to decide concerning abusive practice.
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Like medicine, tax is an evolving science. Norah Al Khalaf explains how tax policies have changed across the member states of the Gulf Cooperation Council and what tax departments should prepare for next.