Queen’s Bench Division (Crown Office List).

Latham J.

Judgment delivered 15 December 1993.

Value added tax – Input tax – Expenditure on legal services incurred in criminal proceedings – Test for recovery of input tax – Whether there was a sufficient connection between the criminal activity and the taxpayer’s business – Whether supply of legal services used for the purposes of the business – Value Added Tax Act 1983, s. 14(3).

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