BB/12B/01 VAT partial exemption—supplies to be excluded from the standard method calculationBusiness Brief, Issue 12. 11 September 2001This business brief provides further clarification of Customs and Excise policy previously outlined in Business Brief 8/99 following the House of Lords decision of 23 May 2001 in the Liverpool Institute of Performing Arts (LIPA) case ([1999) STC 891 [Part V10]).What was the LIPA case about?The LIPA case was about the scope of the partial exemption “standard method” (as described by reg 101 in VAT Regulations, SI 1995/2516 [see Simon's Weekly Tax Intelligence 1995 p 1464]) and what supplies should be included in it. Customs argued that the “standard method” calculation determines the deduction of VAT relating to supplies made within the UK and does not determine the deduction of VAT relating to supplies made outside the UK.What did the House of Lords
Business Brief, Issue 12. 11 September 2001
This business brief provides further clarification of Customs and Excise policy previously outlined in Business Brief 8/99 following the House of Lords decision of 23 May 2001 in the Liverpool Institute of Performing Arts (LIPA) case ([1999) STC 891 [Part V10]).
The LIPA case was about the scope of the partial exemption “standard method” (as described by reg 101 in VAT Regulations, SI 1995/2516 [see Simon's Weekly Tax Intelligence 1995 p 1464]) and what supplies should be included in it. Customs argued that the “standard method” calculation determines the deduction of VAT relating to supplies made within the UK and does not determine the deduction of VAT relating to supplies made outside the UK.
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