Revenue and Customs v The Ice Rink Company Ltd and Another: UTTC 8 Apr 2019

VAT – Single or multiple supply – whether supply of children’s skates as part of a ‘skating with skates’ package is a separate zero-rated supply – HMRC’s appeal allowed – taxpayers’ cross-appeal dismissed – case remitted to FTT for reconsideration

Citations:

[2019] UKUT 108 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 July 2022; Ref: scu.639515