000			01052cab a2200241 4500
001			ABS54450
008			090401t1995 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u10420
041			_aeng
245			_aF&M Mountjoy & Sons v Customs & Excise Commissioners; W D Hurd v Customs & Excise Commissioners
260			_c1995
350			_a0
490			_aVAT and Duties Reports _v(1995) 1 V&DR 128-140(13)
520			_aLondon Tribunal at Exeter, 21 January 1995. Claim for input tax in respect of total repairs to farmhouse roof arguing against apportionment under Value Added Tax Act 1983 s14(4) on the grounds of applying "Lennartz v Finanzamt Munchen III" under Article 17(2) of the EEC Sixth Directive. Claim dismissed ruling that there should be an apportionment between supplies for business and non-business purposes.
650			_aAPPORTIONMENT
650			_aEEC SIXTH DIRECTIVE
650			_aINPUT TAX
650			_aVALUE ADDED TAX
650			_aVALUE ADDED TAX
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c6571 _d6571