VALUE ADDED TAX – package of supplies of admission to ice skating rink and hire of children’s ice skates – whether single standard rated supply or multiple supplies – remittal by Upper Tribunal to find further facts about the options available to purchasers of the package and to reconsider decision at earlier hearing – on basis of facts so found, held that there were two separate supplies – appeals allowed.
Citations:
[2020] UKFTT 517 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 20 December 2022; Ref: scu.661795