Decision given on 24 May 2004 by Mr Nicol (Chairman).
Input tax – Partial exemption – Optician making taxable supplies of goods and exempt supplies of services – Applications for partial exemption special methods – Whether special methods resulted in fair and reasonable input tax recovery – Method based on floor space – Whether ‘zoning’ of floor space for rent and rating purposes applicable – Jurisdiction – Whether tribunal has appellate or supervisory jurisdiction – Directive 77/388, sixth VAT directive, art. 17(5) and 19; Value Added Tax Regulations 1995 (SI 1995/2518), reg. 101 and 102.
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