McBurney, Clelland and Boyd Ltd v Revenue and Customs: VDT 4 Jun 2008

VDT Value Added Tax – opticians supplying spectacles and contact lenses – apportionment of sales consideration between exempt and taxable elements – assessment of opticians’ and staff time in exempt dispensing and taxable operations – basis of calculation by Respondents for apportionment considered reasonable and to best judgment – VATA 1994 Section 19(4) – Appeal dismissed.

Citations:

[2008] UKVAT V20701

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.272967