Supplies which are not made in the course or furtherance of a business are outside the scope of value added tax (VAT). There is no exhaustive statutory definition of 'business'1 for the purposes of the tax2, but, for the purposes of the Value Added Tax Act 1994, 'business' does include any trade,
. Leaving aside activities which are required by statute to be treated as constituting the carrying on of a business, the word 'business' is to be given its natural meaning and does not require that what is done must be done commercially, in the popular sense, or with the object of profit
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