Commissioners of Customs and Excise v Leightons Ltd; Same v Eye-Tech Opticians: QBD 13 Apr 1995

Opticians supply of glasses and of eye tests are separate of goods and services. The dispensing and fitting of spectacles was a separate service from supply of spectacles.

Citations:

Times 13-Apr-1995, Ind Summary 30-May-1995

Statutes:

Value Added Tax Act 1983 40(1), Value Added Tax Act 1994 Sch 9 grp7 item 1

Jurisdiction:

England and Wales

VAT

Updated: 08 April 2022; Ref: scu.79336