VAT law in the UK does not apply to the SIZE of the shoes. It applies to whether they are being sold to be worn by ADULTS or CHILDREN.
If an ADULT is purchasing a size 3 shoe to wear themselves, in terms of the law, that adult should pay VAT. However, if an adult purchases a shoe identified by the retailer as a CHILDREN'S shoe, then they are likely to get away with it.
NO... don't tamper with OT.
I suggest you purchase the MANAL and go through all the areas relating to setting up taxes.



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