VALUE ADDED TAX – partial exemption – opticians’ stores – special methods based on floor area agreed in 1997 and 1998 – special methods terminated by the Respondents in 2004 so that standard method applied – whether jurisdiction of the Tribunal is full or limited – limited – whether decision to terminate special methods was a reasonable decision – yes – if jurisdiction was full whether disputed decision secured a fair and reasonable attribution of input tax – yes – appeal dismissed – VATA 1994 Ss 24 – 26; VAT Regulations 1995 SI 1995 No. 2518 regs 101 and 102
Citations:
[2005] UKVAT V19266
Links:
Jurisdiction:
England and Wales
Cited by:
Appeal from – Banbury Visionplus Ltd v HM Revenue and Customs ChD 9-May-2006
Appeal against termination of special exemption method.
Held: The taxpayer’s appeal was dismissed. The VAT tribunal’s jurisdiction was unlimited. No limitation was implied by the wording of the section. The tribunal’s discretion had only to be . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 24 July 2022; Ref: scu.237989