Input tax – proportion deductible where no specific attribution possible – standard and special methods – rounding up – whether applicable to special method – ‘next unit’ – EC 6th Directive Articles 17 and 19 VAT Regulation 1995 paras 101 and 102.
Citations:
[2006] UKVAT V19429
Links:
Jurisdiction:
England and Wales
VAT
Updated: 18 July 2022; Ref: scu.238971