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Institute of Chartered Accountants in England & Wales v Customs & Excise Commissioners
Judgment date: 15/05/1997
Court: EWCACiv
Judge: Beldam, Thorpe LJJ and Sir Roger Parker
Citation:
[1998] 1 WLR 315;
[1998] 4 All ER 115;
Catchwords: Taxation and revenue; Sales tax; Value added tax; Liability to tax of professional body conducting regulatory activity;