||All England Reporter
|| All ER (D) 283 (May)
|| UKHL 28
||House of Lords
Lord Slynn of Hadley, Lord Cooke of Thorndon, Lord Hope of Craighead, Lord Millett and Lord Scott of Foscote
||Kenneth Parker QC and Philippa Whipple (instructed by the Solicitor for Customs and Excise) for the commissioners.
||Roderick Cordara QC and Perdita Cargill-Thompson (instructed by Crockers Oswald Hickson) for the taxpayer.
||23 May 2001
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, regs 30, 32 - Council Directive (EEC) 77/388, arts 17, 19.
Regulation32 of the VAT (General) Regulations 1985 provided a separate regime for out-of-country supplies, so that they were not to be treated as taxable supplies for the purpose of calculating the deductible proportion of input tax under reg30.
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