Out of country supplies are not to be treated as taxable supplies in order to identify basis for input tax to be apportioned between taxable and exempt supplies. Out of country supplies not to be included in denominator. Citations: Times 01-Apr-1999 Statutes: Value Added Tax (General) Regulations 1985 (1985 No 886) Part V Jurisdiction: England … Continue reading Commissioners of Customs and Excise v Liverpool Society of Performing Arts: CA 1 Apr 1999