|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 280|
|Court:||Court of Appeal, Civil Division|
Nourse, Judge and Tuckey LJJ
|Representation||Kenneth Parker QC and Philippa Whipple (instructed by the Solicitor for the Customs and Excise) for the commissioners.|
|Roderick Cordara QC and Perdita Cargill-Thompson (instructed by Crokers Oswald Hickson) for the taxpayer.|
|Judgment Dates:||17 March 1999|
Value added tax - Input tax - Partial exemption - Supplies made outside United Kingdom - Whether included in partial exemption formula as taxable supplies - VAT (General) Regulations 1985, reg 30.