LON (89/1485)

No. 4892

Decision given 24 May 1990.

Assessment – Input tax – Whether invoices made by professional advisers to the appellant company in connection with a share offer to assist in raising capital investment for a development scheme should be regarded as expenditure preparatory to carrying on an economic activity of the sort mentioned in the EC Sixth Directive, art. 4(2).

  The issue was whether the appellant company was entitled to the credit for a sum as input tax, which it had claimed and was paid.

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