Grattan’s UK tribunal defeat does not rule out fiscal neutrality arguments

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Grattan’s UK tribunal defeat does not rule out fiscal neutrality arguments

Joe Dalton
October 02 2013
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Clothing retailer Grattan’s UK First-tier Tax Tribunal (FTT) defeat showed that fiscal neutrality is an aid to interpreting VAT directives, not a rule of substantive law. However, that does not mean taxpayers cannot still win with arguments based on the principle.

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Joe Dalton worked at ITR between 2011 and 2013
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