- Ingliston Driving Experiences Ltd offers driving experiences in supercars at off-road venues.
- Customers can drive themselves or be driven in a simulated race.
- The FTT ruled these services were eligible for a temporary reduced VAT rate.
- This rate applied to admissions to cultural events from July 2020 to March 2022.
- The FTT determined the services provided a right of admission.
- The experience was deemed similar to a fair or amusement park.
- The taxpayer’s appeal against HMRC’s assessment was successful.
Source: taxscape.deloitte.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.
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