The document summarizes three recent tax tribunal cases: 1) Associated British Ports (ABP) was not allowed to reclaim VAT paid to cover customs duties owed by a customer whose goods were removed from ABP's warehouse without payment. This establishes liability for warehouse operators. 2) General Healthcare Group's (GHG) appeal to be exempt from an earlier VAT ruling and reclaim VAT on prosthetics was denied, considering prosthetics part of the overall healthcare service. 3) Praesto Consulting was allowed to reclaim VAT on legal fees invoiced to its sole director for defending a case, as the legal services were determined to be for the company's benefit.