MAN (87/471)

No. 3393

Decision given 2 March 1989.

Supply – Provision of training to the Manpower Services Commission – Training provided by a company – Value Added Tax Act 1983, Sch. 6, Grp. 6 – Director of company providing training and invoicing company – Whether services supplied by director exempt under Grp. 6.

  The issue was an appeal by the appellant against part of an assessment of VAT amounting to £1,656.38.

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