VAT on services for business and entertainment is apportionable between them.
Citations:
Ind Summary 05-Jun-1995, Gazette 07-Jun-1995
Statutes:
VAT (Special Provisions) Order 1981
Jurisdiction:
England and Wales
Citing:
Appeal from – Thorn EMI Plc v Customs and Excise Commissioners QBD 20-Jun-1994
Supplies for mixed business entertainment and other uses are to be apportioned. . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 21 January 2023; Ref: scu.89879