No. 20,731

Decision given on 3 July 2008 by Miss Gort (Chairman).

Input tax – Building acquired in 1998 by taxable person for both private use and business use – Input tax re purchase claimed in 2003 – Whether claim valid under the Value Added Tax Regulations 1995 (SI 1995/2518), reg. 109 – Whether appellant entitled to rely on Lennartz – Whether commissioners’ attitude to Lennartz claims at time made it excessively difficult for appellant to make a claim – Whether appellant’s claim under the Value Added Tax Regulations 1995, reg. 29 properly capped – Whether principle of effectiveness breached.

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