OUTPUT TAX – Mixed supplies – Optician’s business – Amount to be properly attributed to standard rated supplies of spectacles – Proprietor, a dispensing optician, works full-time in business – Whether proper attribution can be based on proprietor’s drawings – VAT Act 1994 s.19(4)
Citations:
[2004] UKVAT V18951
Links:
VAT
Updated: 06 June 2022; Ref: scu.230218