BEL (87/16)

No. 3620

Decision given 5 May 1989.

Taxable supply – Input tax – ‘Hot-rod’ racing used to promote used car business – Whether goods or services supplied for the purpose of a business – Value Added Tax Act 1983, sec. 14(3).

  The issue was whether the appellant had wrongly claimed input tax credit with respect to certain supplies connected with the sport of ‘hot-rod’ racing.

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