LON (87/832)

No. 3591

Decision given 18 April 1989.

Assessment – Exempt supplies – Partial exemption – Use of a special method – Whether a special method agreed – Appeal dismissed – Value Added Tax Act 1983, sec. 15 – Value Added Tax (General) Regulations 1980, reg. 24 and 28 (now Value Added Tax (General) Regulations 1985, reg. 32 and 35).

  The issue was what proportion of the VAT charged on goods and services acquired by the Dean and Chapter, with particular reference to the repair and restoration of the Cathedral, amounted to input tax and what proportion of such input tax could be treated as deductible.

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