Royal Bank of Scotland Group Plc v Revenue and Customs: VDT 20 Jan 2006

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.238971