https://www.taxtmi.com/caselaws?id=162479 The VAT regulations validly created a separate use-based regime for attributing input tax to out-of-country supplies because the Sixth Directive permitted deduction by reference to use. Regulation 32 was therefore not merely ancillary to the general apportionment rule, but a distinct mechanism for foreign and specified supplies. On proper construction, "taxable supplies" in regulation 30 retained its domestic meaning and did not extend to supplies made outside the United Kingdom. As a result, those out-of-country supplies fell within regulation 32, not regulation 30(2)(d), and the taxpayer's challenge failed. en-us Wed, 23 May 2001 00:00:00 +0530 Thu, 27 Feb 2014 16:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162479 The VAT regulations validly created a separate use-based regime for attributing input tax to out-of-country supplies because the Sixth Directive permitted deduction by reference to use. Regulation 32 was therefore not merely ancillary to the general apportionment rule, but a distinct mechanism for foreign and specified supplies. On proper construction, "taxable supplies" in regulation 30 retained its domestic meaning and did not extend to supplies made outside the United Kingdom. As a result, those out-of-country supplies fell within regulation 32, not regulation 30(2)(d), and the taxpayer's challenge failed. Case-Laws VAT and Sales Tax Wed, 23 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162479