Queen’s Bench Division.

Judgment delivered 18 February 1982.

Value added tax – Payments of VAT made to actuaries for reports and advice in relation to pension funds – Whether company entitled to treat payments as input tax – Whether reports and advice supplied to company for purposes of business carried on by it – Whether reports on actuarial solvency supplied to fund committees rather than to company for purpose of its business – Finance Act 1972 – sec. 3.  p. 472   

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