Further observations have been made, this time by the Scottish Court of Session, on the powers a VAT tribunal has in decisions relating to partial exemption methods. It has only recently been established that the tribunal can substitute its own decision for that of Revenue & Customs without the need to prove that the Revenue's decision was itself unreasonable. However, it has generally emerged that this power is limited to adjudicating between the two positions set out by the two parties. In an obiter remark, the Court of Session appears to have suggested that this itself is too restricted.
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