No. 20,003.

Decision given on 7 February 2007 by Mr Wallace (Chairman).

VAT avoidance – Abuse of rights – Appellant associate of exempt trader purchasing assets to lease to separate company to lease on to exempt trader – Appellant outside VAT group – Appellant credited with input tax on purchases – Insertion of separate company avoided direction under Value Added Tax Act 1994, Sch. 6, para. 1 – Purpose of transaction to avoid or defer VAT of exempt trader – Purpose of legislation – Whether transactions contrary to purpose – Redefinition of transactions if abuse.

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