VAT – INPUT TAX – Theatre engaged production companies to put on shows – whether the input tax arising from the consideration paid to the production companies was exclusively attributable to exempt supplies (sale of show tickets) or attributable to both taxable and exempt supplies – analysed each of the Appellant’s taxable supplies no direct and immediate link found between the consideration paid and any one of the taxable supplies – input tax arising from consideration paid exclusively attributable to exempt supplies – Appeal dismissed.
VAT – APPEALS – SECTION 85 VATA 1994 AGREEMENT – Previous Appeal by Appellants allowed by consent – did this Appeal constitute a section 85 agreement – yes – did the scope of the agreement prevent the Tribunal from adjudicating on whether the input tax arising from the consideration paid to the production companies during the relevant period was either attributable to exempt supplies or to both exempt and taxable supplies – no – because the scope of the agreement was limited to the cultural exemption issue – Tribunal had jurisdiction to determine the disputed matter for the relevant period – Appeal dismissed.
Citations:
[2005] UKVAT V19254
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 May 2022; Ref: scu.237958