DCM (Optical Holdings) Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0409 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Tyre and Judge Dean on 5 December 2018.
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VALUE ADDED TAX 鈥� VATA 1994, sections 19(4) and 73(6) 鈥� opticians 鈥� separately disclosed charges 鈥� Information Sheet 08/99 鈥� attribution of discounts 鈥� whether decisions issued more than four years after repayment returns submitted time barred 鈥� whether assessments out of time 鈥� appeal allowed in part.
Updates to this page
Published 6 December 2018