VAT – partial exemption special method – previous appeal determined by section 85 agreement – whether issue estoppel established – alternative contention of abuse of process – construction of section 85 agreement – direction that question precluded by issue estoppel
Citations:
[2008] UKVAT V20664
Links:
Jurisdiction:
England and Wales
VAT
Updated: 29 June 2022; Ref: scu.272950