Mallinson and Another (T/A the Hair Team) v Revenue and Customs: VDT 24 May 2005

VALUE ADDED TAX – hairdressing salon – agreements to licence a fixed space and to provide services – whether separate exempt supply of licence to occupy land and of standard-rated services – no – single supply of a package – whether licence or services dominant – services – entire package standard-rated – misdirection – extent of tribunal’s jurisdiction – value of misdirection – no relief available even if within tribunal’s jurisdiction to grant it – appeal dismissed

Citations:

[2005] UKVAT V19087

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.228551