MAN (88/264)

No. 3493

Decision given 14 April 1989.

Assessment – Volvo tractor unit – Whether appellant liable for output tax of £5,496 – Could the VAT on the tractor unit properly be treated as input tax by the appellant – Appeal dismissed.

  The issue was whether the appellant was liable to pay an assessment relating to output tax which the commissioners alleged should have been charged on a new Volvo tractor unit.

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