MAN (89/421)

No. 5401

Decision given 14 November 1990.

Direction to treat persons carrying on business as a single taxable person – Appellant a farmer, and his wife carried on a pony trekking business – Value Added Tax Act 1983, Sch. 1, para. 1A, sec. 40(1)(hh).

  The issue was whether ‘H’ and his wife who carried on the business of farming and pony trekking should be treated as a single taxable person.

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