Market leading insight for tax experts
View online issue

DCM (Optical Holdings) Ltd v HMRC

In DCM (Optical Holdings) Ltd v HMRC [2020] CSIH 60 (8 September) the Scottish Court of Session held inter alia that the Upper Tribunal had not erred in law in its findings in respect of the allocation of discounts between standard-rated goods and exempt services by a business primarily dedicated to selling spectacles. 

There were in fact three main issues that the court had to consider:

  • whether an assessment had been made within time limits (‘the timebar issue’)
  • whether HMRC was entitled to amend certain repayment returns (‘the amendment issue’)
  • the allocation of discounts between standard-rated and exempt supplies (‘the discounts issue’)

The timebar issue related to assessments which DCM believed were made outside of time limits (under VATA 1994 s 73(6)(b)) on the basis that they were not made until more than one year after HMRC had knowledge of facts which were sufficient to...

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.