Revenue and Customs v Royal Opera House Covent Garden Foundation: [2020] UKUT 132 (TCC) (22 April 2020)
Partial exemption – whether costs of staging productions have a direct and immediate link to taxable supplies of catering and ice creams – no – appeal allowed – Articles 1,168 &173 Principal VAT Directive – ss 24, 25 and 26 VATA 1994
Source: bailii.org
Latest Posts in "United Kingdom"
- FTT: Yourway Transport Entitled to Recover Import VAT on EU Drug Deliveries, Not UK or Non-EU
- Court of Appeal Confirms FTT’s Supervisory Jurisdiction Over HMRC Discretion in Input Tax Cases
- FTT Upholds HMRC’s Best Judgment VAT Assessments Against Complete Electrical Services (NW) Ltd
- HMRC Updates List of VAT-Exempt Investment Gold Coins in VAT Notice 701/21A
- VAT Registration Reference Now Required for Business Tax Account Enrollment to Prevent Fraud
