No. 16,666

Decision given by Mr Palmer (Chairman) on 24 May 2000.

Registration – Cancellation of registration – Input tax – Whether deductible – Refurbishment and purported grant of office facilities by appellant pursuant to agreements made with companies within VAT group – Whether amounted to making of taxable supplies – Value Added Tax Act 1994, s. 4, 5 and 43 and Sch. 1, para. 13 and Sch. 9, Grp. 1, item 1 and Note (1).

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