This case considered the temporary reduced rating for admission to certain events. The Tribunal concluded that driving experiences extend beyond a right to admission as the supply comprises considerably more than that. As a result, the appeal was dismissed and the appellant was required to account for VAT at standard rate.
Source Constable
Latest Posts in "United Kingdom"
- Guernsey Seeks Companies to Support New GST Administration, Tender Deadline Approaches
- Navigating UK VAT: Key Considerations and Pitfalls in Exporting Goods
- HMRC’s New VAT Error Correction Rules: Stricter Penalties and Reporting Changes Explained
- Supreme Court Clarifies VAT Grouping and Time of Supply Rules in Prudential Assurance Case
- UK Supreme Court Confirms VAT on Intragroup Fees for Former VAT Group Members
