Institute of Chartered Accountants of England and Wales v Commissioners of Customs and Excise: QBD 15 Feb 1996

The regulation of professional practices is not an economic activity – no VAT.

Citations:

Times 15-Feb-1996

Statutes:

Value Added Tax Act 1994 4(1)

Jurisdiction:

England and Wales

VAT

Updated: 08 April 2022; Ref: scu.82381