MAN (87/310)

No. 4242

Decision given 31 October 1989.

Input tax – Assessments – House for joint business and personal use – Percentage apportionment for business use – Kart racing – Whether for business advertisement or hobby.

  The issue was whether the inputs claimed as expenditure in repairs to and furnishing of a house were for business purposes and whether kart racing was carried on as a business advertisement or as a hobby.

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