[2007] CSIH 58.

Court of Session (Inner House, First Division).

Lord President Hamilton, Lord Nimmo Smith and Lord Brodie.

Judgment delivered 6 July 2007.

Value added tax – Supply of goods or services – Input tax – Optician – Taxpayer making taxable and exempt supplies – Customs refusing to approve partial exemption special method – Whether refusal reasonable – Whether tribunal having more extensive right to review – Value Added Tax Act 1994, s. 25, 26 – Value Added Tax Regulations 1995 (SI 1995/2518), reg. 101, 102.

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