VDT INPUT TAX – Exclusion of credit for input tax – Business entertainment – Taxpayer’s business is promoting boxing matches – Taxpayer obtaining licence of box at Arsenal football ground – Taxpayer conducting business meetings at box on occasions of football matches – Whether box used for ‘business entertainment’ – Value Added Tax (Special Provisions) Order 1992 (SI 1992 No.3222) Art 5
Citations:
[2005] UKVAT V19213
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 July 2022; Ref: scu.230202