MAN (89/199)

No. 6309

Decision given 12 August 1991.

Civil fraud – Appellant, a publican, who refitted a public house – Input tax claimed for work done on such refitting – Whether such claim fraudulent – Whether appellant acted dishonestly – Finance Act 1985, sec. 13.

  The issue was whether the appellant had acted dishonestly in reclaiming input tax on work done on a public house which he owned.

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