LON (91/1191)

No. 7208

Decision given 3 March 1992.

Input tax – Personalised number plate – Whether acquired for the purpose of the business – Value Added Tax Act 1983, sec. 14(3).

  The issue was whether in purchasing the number plate ‘MWA 2’ the appellant, Michael William Alexander, acquired it for the purpose of a business carried on or to be carried on by him.

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