Deductibility of input tax on the costs of advertising on Google – each Appellant made taxable supplies of sofas and exempt supplies of insurance intermediary services – held that the costs of the advertising had a direct and immediate link with the taxable supplies of sofas and therefore were not overheads – in addition, the costs did not have a direct and immediate link with the exempt supplies of insurance intermediary services – instead, the link between the costs and the exempt supplies was indirect – appeals upheld.
Source Finance and Tax
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