Source: All England Reporter
Publisher Citation: [2006] All ER (D) 105 (May)
Neutral Citation: [2006] EWHC 1024 (Ch)
Court: Chancery Division

Etherton J

Representation Jonathan Peacock QC (instructed by Forbes Hall) for the appellants.
  Owain Thomas (instructed by the Solicitor for Revenue and Customs) for the respondents.
Judgment Dates: 9 May 2006


Value added tax - Input tax - Attribution of input tax - Proportion of input tax recoverable - Method for establishing that proportion - Commissioners terminating use of partial exemption special method previously approved - Whether standard method securing fair and reasonable attribution of input tax - , s 26(3) - Value Added Tax Regulations 1995, , regs 101,.

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