- The FTT ruled that Nimbus’s provision of the Access Card and electronic entry is a single, indivisible supply aimed at helping disabled persons convey their access needs.
- The predominant element of the supply is the physical Access Card, not the electronic entry or verification process.
- Although ownership of the card remains with Nimbus (no property rights transferred), the supply qualifies as a hire of goods.
- The supply is zero-rated for VAT under VATA 1994, Sch. 8, Group 12, item 2(g), as it is equipment designed solely for use by disabled persons.
- Nimbus’s appeal was allowed, overturning HMRC’s decision.
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.
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