LON (88/1026)

No. 3893

Decision given 24 July 1989.

Input tax – Disallowance – Purchase of computer equipment for leasing to a group company making to a great extent exempt supplies – Whether purchase of computer equipment for purpose of appellant’s leasing business – Whether tax avoidance scheme – Other possible group company transactions.

  The issue was whether the appellant provided leasing equipment to a company in the course of its business in order that the client company might avoid tax.

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