- Ingliston Driving Experiences Ltd appealed against a VAT assessment and denial of input VAT credit.
- The case involved the temporary reduced VAT rate for hospitality and tourism during the coronavirus pandemic.
- The Tribunal considered whether supercar driving experiences were a supply of a right of admission and a cultural event.
- The CJEU judgment in Erotic Center and the Tribunal decision in Young Driver were applied.
- The appeal was allowed, qualifying the supplies for reduced VAT rating.
- The hearing included a 202-page bundle and additional evidence, including promotional videos.
- The Tribunal ruled in favor of Ingliston, allowing the appeal.
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.
