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The UK Budget was published on 08 March 2017. Read our expert commentary and analysis on those tax aspects of the Budget on elexica - our free legal knowhow resource.
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The Upper Tribunal has held that an on-supply of insurance at a small profit qualified as an exempt supply even though the recipient could not directly enforce the insurance.
New blog post: Another door into South America
The Upper Tribunal has applied the approach set out by the Supreme Court decision in Airtours to two scenarios involving tripartite arrangements concerning provision of temporary workers and car repairs undertaken by an insurer.
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