LON (88/452)

No. 3506

Decision given 5 April 1989.

Input tax – Construction of a building – Farm building converted to dwelling for appellant’s mother – Mother worked on farm, although 70 – Input tax reclaimable on conversion of building – Business use dominant purpose – No apportionment.

  The issue was whether the input tax suffered on the conversion of an agricultural building into a cottage was reclaimable. The appellants are Mr Whitfield and his mother.

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