DERBY QUAD LIMITED v Revenue & Customs: VAT on admission to live event broadcast

• The case involves Derby Quad Limited and Her Majesty’s Revenue & Customs.
• The issue is whether admission to a broadcast of a live event performed by a company other than the appellant is subject to tax.
• The decision is that yes, admission to such a broadcast is subject to tax.
• The court also ruled that HMRC were not out of time to raise assessments.
• The relevant laws cited are the Value Added Tax Act 1994 and the VAT Directive 2006/112/EC.
• The appeal was dismissed.

Source: bailii.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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