|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 105 (May)|
|Neutral Citation:|| EWHC 1024 (Ch)|
|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,.