Market leading insight for tax experts
View online issue

Tax Case News

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest Tax Case news
Vision Express (UK) Ltd v HMRC (Ch D – 15 December)
The Ch D has upheld VAT Tribunal Decision 20870 in favour of HMRC. In 2001 HMRC agreed that a company (V) which traded as a retail optician could use a special partial exemption method based on floor space. Subsequently HMRC formed the opinion that this had led to V reclaiming excessive amounts of input tax and in 2005 HMRC served an override notice under VAT Regulations 1995 (SI 1995/2518) Reg 102A. V appealed.
The Tribunal dismissed the appeal observing that similar special...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

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.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.