VAT – shooting rights – whether Appellant making supply of shooting rights in course or furtherance of a business carried on by him – nature of supplies made by Appellant – shoot operated by syndicate of members, not Appellant – Appellant supplying administration and management services to syndicate – even if Appellant making supply of shooting rights, not made in course of a business – predominant concern was pleasure and social enjoyment, not to receive consideration – appeal allowed
COSTS – whether tribunal should exercise discretion under para. 7, Sch. 3 Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 to allow award of costs under Rule 29, Value Added Tax Tribunals Rules 1986 – yes, having regard to date of notice of appeal and delays occasioned by the Respondents – consequence of post-1 April 2009 appeals consolidated with earlier appeals
Citations:
[2011] UKFTT 345 (TC)
Links:
Jurisdiction:
England and Wales
VAT, Costs
Updated: 11 February 2022; Ref: scu.443045
