LON (90/988)

No. 6758

Decision given 29 November 1991.

Input tax – Enlargement of hotel building – Whether supplies for the purpose of the business – Value Added Tax Act 1983, sec. 14(3).

  The issue was whether tax on supplies, which related to an extension of a hotel building, constructed to accommodate owner/managers and to free rooms for more accommodation for guests, was deductible as being incurred for the purpose of the appellants’ business.

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