Decision Number: |
TC 07022 |
Appellant:
|
N Brown Group Plc & JD Williams and Company Ltd |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Jonathan RICHARDS
|
Date Of Decision:
|
06/03/2019 |
Main Category:
|
VAT - INPUT TAX |
Main Subcategory:
|
Apportionment |
Notes:
|
VALUE ADDED TAX – partial exemption – costs associated with marketing used for the purposes of taxable supplies – whether also used for the purposes of exempt supplies – basis of apportionment to the extent input VAT is “residual” |
Decision(s) to Download:
|
TC07022.pdf
|