‘DCM is an optician that sells spectacles and provides refractive eye surgery services. Under the value added tax regime, it makes both taxable supplies of goods and exempt supplies of medical services. The dual nature of its supplies creates difficulties in calculating the amount of VAT chargeable on its supplies and input tax recoverable on its acquisitions. In fact, from at least 2000, DCM had been in dispute with HMRC over a different input tax and output tax related issue.’
UKSC Blog, 25th May 2022
Source: ukscblog.com
