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HMRC internal manual

VAT Business/Non-Business Manual

Legal history: cases about office holders

Please note that the following material is not a full summary of the case - it merely highlights the principle referred to in the appropriate section of this manual.

Gardner (JJ) VTD 3687

In this case it was ruled that ‘accepts’ means ‘agrees to be appointed to’. It was also ruled that there was no acceptance of the office in the course of the profession of business consultant. This was because the consultancy had not started at the time the office was accepted.