EDN (89/41)

No. 4256

Decision given 1 November 1989.

Registration – Date registration effective – Whether supplies made in the course or furtherance of a business – Whether supplies were supplies of capital assets and so to be disregarded – Value Added Tax Act 1983, Sch. 1, para. 1.

  The issue was the effective date for the registration of the appellant.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.