- Ingliston Driving Experiences Ltd won an appeal against HMRC regarding VAT eligibility.
- The company provided supercar driving experiences.
- The appeal was about eligibility for a reduced VAT rate under a temporary Covid-19 measure.
- The FTT judged that Ingliston supplied a right of admission.
- Ingliston’s facility was deemed similar to a fair or amusement park.
- Customers attended for an enjoyable day, driving or being driven in supercars.
- The FTT compared this case to the Young Driver Training Ltd case.
- Ingliston’s focus was on providing thrilling experiences, unlike Young Driver’s focus on driving lessons.
Source: claritaxnews.com
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.
