No. 19,983.

Decision given on 19 January 2007 by Mr Gordon Coutts QC (Chairman).

Partial exemption – Hire purchase contract – Proposed revision of agreed special method – Refusal by Commissioners – Formerly agreed special method not supported by either party – Whether proposed method fair and reasonable – Value Added Tax Act 1994, s. 26(3) and Sch. 9, Grp. 5, item 1; Value Added Tax Regulations 1995 (SI 1995/2518), reg. 101 and 102; EC Directive 77/388, the sixth VAT directive, art. 17(2), 17(5) and art. 19(1).

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