Manchester Ship Canal Co. v Commissioners of Customs and Excise. (1982) 1 BVC 471
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 →