LON (94/734)

No. 13,135

Decision given 7 March 1995.

Input tax – Tennis club subscription for lecturer who was sole active director of appellant – Alleged benefit to his health – Whether services used by appellant for purpose of its business – Whether supply in nature of luxury, amusement or entertainment – Value Added Tax Act 1983, s. 14(2), (3) and 40(3ZA).

  The issue was whether the appellant was entitled to reclaim input tax paid on tennis club subscription fees.

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