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UK Privy Council decides Mauritian VAT Case on Non-Refundable Fees

In the case of Blue Lagoon Beach Hotel & Co Ltd v Assessment Review Committee and another [2023] UKPC 24, the Privy Council heard a VAT appeal from the Supreme Court of Mauritius in relation to the interpretation of the Mauritius Value Added Tax Act 1998.

  • Background to the case
  • What is the Privy Council?
  • The Privy Council’s decision
  • Why does it matter?

Source: Lexology

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