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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
VAT – input tax recoverability – s 26 VATA – reg 103 VAT Regulations –
whether certain activities of appellant would be taxable supplies if made in
the UK – whether supplies made for a consideration – art 2, Principal VAT
Directive – Apple and Pear; Tolsma – whether appellant acting as a taxable
person – economic activity – art 9, Principal VAT Directive
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