Opticians
Apportionment using full-cost or time-based method
Employment status, integration exception
Exemption
'direct supervision'
Generally
Supply of dispensing services and spectacles
Imported contact lenses
Single or multiple supply
True value of consignment under the Customs Code
Ophthalmic and dispensing, exemption
Overpayment of VAT, repayment claims
Partial exemption special method
Application
Fair and reasonable result
Override notice
Termination
Repayment of overpaid VAT
Single or mixed supply
Full cost apportionment
Generally
HMRC's response
Later case on separately disclosed charges
Single or multiple supply
Generally
Imported contact lenses
Supply of spectacles/contact lenses and dispensing services
Supplies by, treatment