Tax analysis: In GM v Finanzamt Saarbrücken the Court of Justice decided that making a vehicle available to employees is not the hiring of a vehicle for VAT purposes if it does not constitute a supply of services for consideration.
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This Practice Note discusses the common law doctrine of privity of contract; the equitable and statutory exceptions to it; how the doctrine affects enforcing a contract against a third party and what happens when, notwithstanding the lack of privity, a contract has an indirect effect on a third
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