Court of Appeal (Civil Division).

Nourse, Judge and Tuckey LJJ.

Judgment delivered 17 March 1999.

Value added tax – Partial exemption – Attribution of input tax to taxable supplies – Foreign supplies – Taxable, exempt and foreign supplies made – Whether foreign supplies included ‘all supplies’ in formula for attributing input tax to taxable supplies – Value Added Tax (General) Regulations 1985 (SI 1985/886), reg. 30, 32 (Value Added Tax Regulations 1995 (SI 1995/2518), reg. 101, 103).

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