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These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.  















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
 
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