LON (88/917)

No. 3716

Taxable person – Supply to taxable person for purposes of business – Discrepancy between persons deducting input tax and persons receiving supply – Deduction allowed – Value Added Tax Act 1983, sec. 4(2) and (3) – Sixth EC Directive, art. 17(2)(a).

  The issue was whether the appellant was entitled to deduct input tax incurred on professional fees for the sales of two farms.

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