P & O European Ferries (Dover) Ltd.  BVC 955
LON (91/2146 and 2532)
Decision given 13 July 1992.
Input tax – Supply – Whether solicitors’ services were supplied to the company or to individual employees – Whether services of solicitors were used for purposes of the company’s business – Value Added Tax Act 1983, sec. 14.
The issues were whether the solicitors’ services were supplied to the company or to the individual employees and whether the services were used for the purposes of the company’s business.