LON (89/1449)

No. 4863

Decision given 23 May 1990.

Input tax – Appellants’ claim in respect of tax paid on supplies for the reconstruction of a building disallowed – Whether the reconstruction of the building was for business purposes – Value Added Tax Act 1983, sec. 14(3).

  The issue was whether supplies made to a partnership in connection with the restoration of a farmhouse were for the partnership’s business purposes.

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