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.
Read the full decision in .
VALUE ADDED TAX – VATA 1994, sections 19(4) and 73(6) – opticians – separately disclosed charges – Information Sheet 08/99 – attribution of discounts – whether decisions issued more than four years after repayment returns submitted time barred – whether assessments out of time – appeal allowed in part.
Published 6 December 2018