LON (98/0428)

No. 15,960

Decision given 2 March 1999.

Partial exemption – Special method – Whether special method had been agreed – Whether commissioners had power to approve or agree special method adopted – Value Added Tax Act 1994, s. 26, Value Added Tax Regulations 1995 (SI 1995/2518), reg. 101(2)(d) and 102(1); Directive 77/388, the sixth VAT directive, art. 17(2) and (5)(c) and 19.

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