Vision Express (UK) Ltd v Revenue and Customs: VDT 14 Nov 2008

VALUE ADDED TAX … partial exemption – retail opticians using floor-space based special method – override notice served – whether notice properly served – whether PESM achieved fair result – no – whether override notice sufficiently precise -VAT Regulations 1995, regs 99, 101, 102. 102A, 102B – override notice properly served and valid – appeal dismissed

Citations:

[2008] UKVAT V20870

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.301868