VDT VAT – partial exemption and out-of-country supplies – relationship of methods of attributing residual input tax – Preliminary issues: (1) whether Commissioners had power under para 1(1) Schedule 11 VATA 1994 a. to conclude agreement with appellant as to manner of attributing supplies within reg 103(1) of VAT Regulations 1995; and b. to embody such agreement in letter together with approval of partial exemption special method within reg 102(1) (2) whether letter provided for manner of attributing supplies within reg 103(1) falling outside scope of that regulation.
Citations:
[2004] UKVAT V18842
Links:
VAT
Updated: 28 June 2022; Ref: scu.221095