[2001] UKHL 28.

House of Lords.

Lord Slynn of Hadley, Lord Cooke of Thorndon, Lord Hope of Craighead, Lord Millett, Lord Scott of Foscote.

Judgment delivered 23 May 2001.

Value added tax – Input tax – Attribution of input tax – Partial exemption – Company making exempt, taxable and foreign supplies – Standard method of calculating input tax attributable to taxable supplies – Whether foreign supplies included in partial exemption formula as taxable supplies – Value Added Tax (General) Regulations 1985, reg. 30(2)(d), 32 – Council Directive 77/388, art. 17(5), 19.


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.