The company appealed against rejection of its appeal against a VAT assessment disallowing recovery of input tax. Judges: McCombe J Citations: [2009] EWHC 3245 (Ch), [2010] STC 742, [2010] BVC 208, [2010] STI 88 Links: Bailii Statutes: Value Added Tax Regulations 1995 102A Jurisdiction: England and Wales VAT Updated: 04 October 2022; Ref: scu.384132

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 … Continue reading Vision Express (UK) Ltd v Revenue and Customs: VDT 14 Nov 2008