The VAT-on-dispensing test case involving SpecsaversÕ Southport branch started to make its way through tribunal last week. The full hearing will take place from October 24-26.
The papers, ÔSouthport Visionplus Limited Versus The Commissioners of Customs & ExciseÕ were put before a directions hearing at the VAT Tribunal Centre in London on June 30.
Last FridayÕs hearing laid down the timetable of the case and the production of associated documentation. Both sides accepted that the case should be heard in public.
The test case was presented to the profession at a FODO VAT seminar in May (News, May 25) when it was anticipated that the Specsavers Southport case would not be completed until near the end of this year.
Following the seminar, ABDO and the AOP said that the Leightons/Eye-Tech judgement from 1995 might also be used (News, June 8).
Bob Hughes, general secretary of FODO, commented that the start of the Specsavers Southport case was Ôvery good news for the industry and the professionÕ.
ÔIn seeking to defeat the threat of VAT being imposed, it is vital that we have the maximum clarity,Õ he said.
ÔThe test case was selected on that very basis, that it is capable of being read across the vast majority of optical practices up and down the country.
ÔWe have been assured by Customs & Excise on more than one occasion that they would not seek to treat any other practice differently.Õ
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