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Disclosures Unit
The VAT Avoidance Disclosures Unit has changed address. Postal disclosures of notifiable schemes should now be sent to: VAT Avoidance Disclosures Unit HM Customs and Excise Room 3/39 1 Parliament Street London SW1A 2BQ; e-mail: vat.avoidance.disclosures.bst@hmce.gsi.gov.uk.
(Customs Business Brief 34/2004 dated 15 December 2004.)
Partial exemption
Customs have set out their view on the use of floor-area based calculations in partial exemption special methods (special methods) particularly in the retail sector following the tribunal decision Optika Ltd (18627). No other businesses are affected.
Optika a retail optician appealed against Customs' rejection of their proposed floor-area based special method. The tribunal agreed with Customs because in Optika's case a floor-area based special method did not give a fair and reasonable result.
Floor-area based special methods are seldom fair and...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
