VAT ASSESSMENT – optician – separate charges regime for mixed supplies of standard rated spectacles and lenses and exempt supplies of dispensing services – VAT Information Sheet 8/99 – Information Sheet not a statement of law – the Respondents entitled in law to issue the Assessment – no separate charge found as fact – evidence demonstrated that the Appellant charged a single consideration for mixed supplies – assessment not excessive – assessment upheld – appeal dismissed
Citations:
[2005] UKVAT V19406
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 July 2022; Ref: scu.239992