VALUE ADDED TAX … partial exemption – retail opticians using floor-space based special method – override notice served – whether notice properly served – whether PESM achieved fair result – no – whether override notice sufficiently precise -VAT Regulations 1995, regs 99, 101, 102. 102A, 102B – override notice properly served and valid – appeal dismissed
Citations:
[2008] UKVAT V20870
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 July 2022; Ref: scu.301868