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Decision Number: |
TC 07022 |
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Appellant:
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N Brown Group Plc & JD Williams and Company Ltd |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Jonathan RICHARDS
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Date Of Decision:
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06/03/2019 |
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Main Category:
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VAT - INPUT TAX |
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Main Subcategory:
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Apportionment |
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Notes:
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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” |
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Decision(s) to Download:
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TC07022.pdf 
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