[2010] UKUT 365 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

[The appeal against this decision is reported at [2011] BVC 406.]

Proudman J.

Decision released 5 October 2010.

Value added tax – Residual input tax – Partial exemption special method (PESM) – Taxpayer casino making gaming and catering supplies – Whether new floor area-based PESM more fair and reasonable than previous turnover-based PESM – HMRCʼs appeal dismissed – Value Added Tax Act 1994, s. 26(3) – Value Added Tax Regulations 1995, reg. 101, 102.

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