No. 19,266.

Decision given on 26 October 2005 by Dr Brice (Chairman).

Partial exemption – Opticians – Special methods based on floor area agreed in 1997 and 1998 – Special methods terminated by the Commissioners in 2004 so that standard method applied – Whether jurisdiction of tribunal full or limited – Whether decision to terminate special methods reasonable – If tribunal’s jurisdiction full, whether disputed decision secured a fair and reasonable attribution of input tax – Value Added Tax Act 1994, s. 24–26; Value Added Tax Regulations 1995 (SI 1995/2518), reg. 101 and 102.

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.