LON (90/725)

No. 5507

Decision given 12 December 1990.

Taxable supply – Input tax – Motor car driven in rallies by appellant company’s managing director – Whether rally driving a hobby or to build up and consolidate the company by means of advertisement – Value Added Tax Act 1983, sec. 14(2), (3).

  The issue was whether the appellant company’s managing director engaged in rally driving as a hobby or as a business to advertise and promote the company.

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