Apportionment using full-cost or time-based method

Commentary – VAT Reporter ¶58-405

Employment status, integration exception

Commentary – Tax Reporter ¶1002-100

Exemption

'direct supervision'

Case Law – Land t/a Crown Optical Centre. [1998] BVC 2,277

Generally

Legislation/Regulatory – VATA94 Sch. 9, Grp. 7, item 1(b)

Supply of dispensing services and spectacles

Case Law – Customs and Excise Commissioners v Leightons Ltd; Customs and Excise Commissioners v Eye-Tech Opticians No. 1 & Anor. [1995] BVC 192

Imported contact lenses

Single or multiple supply

Case Law – Dollond & Aitchison Ltd. [2004] BVC 2,082

True value of consignment under the Customs Code

Case Law – Dollond & Aitchison Ltd. [2004] BVC 2,082

Ophthalmic and dispensing, exemption

Commentary – VAT Reporter ¶28-500

Overpayment of VAT, repayment claims

Commentary – VAT Reporter ¶15-425 ; VAT Reporter ¶28-540

Partial exemption special method

Application

Case Law – Optika Ltd [2004] BVC 2,242

Fair and reasonable result

Case Law – Vision Express (UK) Ltd v Revenue & Customs Commissioners. [2010] BVC 208

Override notice

Case Law – Vision Express (UK) Ltd [2009] BVC 2,223 ; Vision Express (UK) Ltd v Revenue & Customs Commissioners. [2010] BVC 208

Termination

Case Law – Banbury Visionplus Ltd & Ors v Revenue and Customs Commissioners. [2006] BVC 552 ; Banbury Visionplus Ltd; Bletchley Specsavers Ltd; Eastbourne Visionplus Ltd; Lichfield Visionplus Ltd. [2006] BVC 2,246

Repayment of overpaid VAT

Case Law – Hayward Gill & Associates Ltd. [1998] BVC 2,336

Single or mixed supply

Full cost apportionment

Commentary – VAT Reporter ¶15-425

Generally

Commentary – VAT Reporter ¶15-425

HMRC's response

Commentary – VAT Reporter ¶15-425

Later case on separately disclosed charges

Commentary – VAT Reporter ¶15-425

Single or multiple supply

Generally

Case Law – Leightons Ltd. [1994] BVC 639

Imported contact lenses

Case Law – Dollond & Aitchison Ltd. [2004] BVC 2,082

Supply of spectacles/contact lenses and dispensing services

Case Law – Eye-Tech Opticians No. 1; Eye-Tech Opticians No. 2. [1995] BVC 1,170 ; Leightons Ltd; Eye-Tech Opticians. [2002] BVC 2,027 ; Southport Visionplus Ltd. [2002] BVC 2,047

Supplies by, treatment

Commentary – VAT Reporter ¶28-540