MAN (88/835 and 89/239)

No. 5556

Decision given 17 January 1991.

Assessment – Sales by mail order – Calculation of sales figures – Agreement with commissioners on sample percentages – Unilateral alteration of percentages by appellant – Whether arrangement governed by Retail Scheme H – Whether appellant entitled to adjust takings retrospectively – Value Added Tax Act 1983, Sch. 7, para. 2(3)(a) and (b); Value Added Tax (Supplies by Retailers) Regulations 1972 (SI 1972/1148); Customs Notice 727.

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