MAN (88/690)

No. 3687

Decision given 23 May 1989.

Supply in the course of a business – Supply of services – Chairmanship of Prince’s Trust – Chairmanship accepted before appellant started in business, but commenced afterwards – Supply not ‘in course or furtherance of business’ – Value Added Tax Act 1983, sec. 47(4).

  The issue was whether the appellant had supplied services in the course of his business and for a consideration.

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