LON (93/2224 and 2021)

No. 12,707

Decision given 16 September 1994.

Jurisdiction – Application for appeal to be struck out – Refusal of commissioners to treat tax on pre-registration expenditure as input tax – Refusal of commissioners to allow credit for tax incurred on such pre-registration expenses – Whether such refusal a decision which relied upon a previous decision – Whether appellant had right of appeal against such refusal – Value Added Tax Act 1983, s. 40; Value Added Tax (General) Regulations 1985 (SI 1985/886) reg. 37.

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