LON (96/500)

No. 15,753

Decision Given 13 October 1998.

Tour operators’ margin scheme – Method of calculating value of supplies – Separated-supplies method – Late request to commissioners for recalculation of value – Initial approval of late request – Approval subsequently withdrawn – Whether validly withdrawn – Tribunal’s jurisdiction to set aside letter of withdrawal of approval – Value Added Tax Act 1994, s. 53; Value Added Tax (Tour Operators) Order 1987 (SI 1987/1806), art. 7; Leaflet 709/5/88, para. 5 and 23 (since revised); Directive 77/388, the sixth VAT directive, art. 26.

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