John F Scott Ltd v Revenue and Customs: VDT 22 Dec 2005

VAT ASSESSMENT – optician – separate charges regime for mixed supplies of standard rated spectacles and lenses and exempt supplies of dispensing services – VAT Information Sheet 8/99 – Information Sheet not a statement of law – the Respondents entitled in law to issue the Assessment – no separate charge found as fact – evidence demonstrated that the Appellant charged a single consideration for mixed supplies – assessment not excessive – assessment upheld – appeal dismissed

Citations:

[2005] UKVAT V19406

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.239992