swarb.co.uk - law index
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VAT - From: 1970 To: 1979
This page lists 3 cases, and was prepared on 02 April 2018.
Alfred Crompton Amusement Machines Ltd v Customs and Excise Commissioners [1972] 2 QB 102
1972
CA
Lord Denning MR
Legal Professions, VAT
Legal advice given by employed lawyers to their employers, rather than lawyers in independent practice may be privileged before a tax tribunal.
Lord Denning MR justified the result primarily on the ground that, although the communications of a corporation with an in-house legal adviser were internal to the corporation, nevertheless the adviser was performing the same function as the lawyer in independent practice.
1 Citers
Rowe and Maw (a firm) v Customs and Excise Commissioners; QBD 1975 - [1975] STC 340
British Railways Board v Commissioners of Customs and Excise; CA 1977 - [1977] CLY 3133; [1977] 1 WLR 588