Recovery of VAT

Recovery of VAT - 1989 - EGCS 1989 30 .

In Neuvale Ltd and another v Customs and Excise Commissioners , CA 23 February 1989, it was held that where VAT is paid on input supplies for the purpose of a business activity consisting of the letting of buildings, an exempt supply, then the input tax is not deductible.


RENTED PROPERTY