[2009] EWHC 3245 (Ch).

Chancery Division.

McCombe J.

Judgment delivered 15 December 2009.

Value added tax – Input tax – Partial exemption – Retail opticians using special method based on floor space – Override notice served – Tribunal finding partial exemption special method not producing fair and reasonable result – Whether tribunal erred in law – Taxpayer's appeal dismissed – Value Added Tax Regulations 1995 (SI 1995/2518), reg. 99, 101, 102, 102A, 102B.

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