Rules for recovery of input tax on subsidiary business for exempt supplies to be read as a whole. Citations: Times 03-Jul-1997, [1997] EWCA Civ 1793 Links: Bailii Statutes: Value Added Tax (General) Regulations 1985 (1985 No 886) Reg 34 Jurisdiction: England and Wales Cited by: Appeal from – Svenska International Plc v Commissioners of Customs … Continue reading Commissioners of Customs and Excise v Svenska International Plc: CA 5 Jun 1997