EDN (89/43)

No. 3862

Decision given 10 July 1989.

Input tax – Claim for refund of tax – Erection of flat for appellant’s parents and garage – Access through passage between garage and main dwelling house – Whether enlargement of existing building – Value Added Tax Act 1983, sec. 21(3).

  The issue was whether the appellant was entitled to claim input tax in relation to the construction of a garage and flat.

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