Queen’s Bench Division.

Otton J.

Judgment delivered 22 March 1989.

Value added tax – Supplies – Exempt supplies – Partial exemption – Attribution of input tax under special scheme – Whether certain exempt supplies were to be excluded in calculating input tax – Value Added Tax Act 1983, sec. 15(1)(b), Sch. 6, Grp. 5; Value Added Tax (General) Regulations 1980, reg. 25(d), (f), 25A(1)(e) (SI 1980/1536). The 1980 Regulations were replaced by the Value Added Tax (General) Regulations 1985 (SI 1985/886) from 1 September 1985.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.