Commissioners of Customs and Excise v Liverpool School of Performing Arts: QBD 10 Feb 1998

Where there had been a mixture of supplies both here and abroad, but all were of a taxable nature, they were all to be included for the purposes of the allocation of input taxes.

Citations:

Times 10-Feb-1998

Statutes:

Value Added Tax (General) Regulations 1985 (1985 No 886)

VAT

Updated: 15 May 2022; Ref: scu.79391