MAN (87/57)

No. 3240

Decision given 21 December 1988.

Partial exemption – Appellant making both taxable and exempt supplies – Attribution of input tax – Whether appellant agreed to special method – Value Added Tax Act 1983, sec. 14.

  The issue was whether a method of attributing inputs so as to entitle the appellant to credit 50 per cent of its inputs regardless of the pattern of its trade had been agreed with the Commissioners.

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