MAN (94/717)

No. 13,207

Decision given 6 April 1995.

Supply – To whom made – Input tax – Whether recoverable by appellant – Estate agent’s commission payable by appellant housebuilding company under terms of agreement – Whether supply made to appellant enabling it to reclaim input tax – Value Added Tax Act 1983, s. 2(1), 3(2) and 14(3) (Value Added Tax Act 1994 , s. 4, 5(2) and 24(1), (2)); Directive 77/388, the sixth VAT directive, art. 17(2)(a).

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