DCM (Optical Holdings) Ltd v Revenue and Customs: FTTTx 20 Aug 2010

FTTTx VALUE ADDED TAX – Residual Input Tax – Partial Exemption Special Method (floor-based) – whether ‘fair and reasonable’ – Regulations nos 101 and 102, VAT Regulations 1995 (1995 SI 2518) – Appeal continued, hearing merits in full – Provisional Approval.

Citations:

[2010] UKFTT 393 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 August 2022; Ref: scu.426546