MAN (86/188)

No. 3528

Decision given 21 April 1989.

Decision embodied in two letters – Tennis Club organising international tournament – Hotel room and breakfast in hotel paid for by Club for seeded players – Input tax allowed but Club to pay output tax – VAT (Special Provisions) Order 1981, art. 9.

  Originally the appeal was against an assessment of VAT in the sum of £1,319.28, notice of which was issued on 20 March 1986. After the service of the notice of appeal the assessment was withdrawn and replaced by a decision embodied in two letters dated 5 and 12 September 1986 and the appeal continued against that decision.

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