Saturn Leisure Ltd v Revenue and Customs: VDT 1 Jun 2007

VDT VAT – Exempt supplies – Land – Ice rink – Contract with Council for Appellant to operate Ice rink – Contract provided for Council to supply Ice Rink premises – Agreement not assignable – Whether Appellant able to licence premises to hirers – Purported short term licences to occupy granted to hirers with contracts for Appellant to manage for hirers – Whether exempt licences granted – Appellant assessed on admission fees – Held that Appellant failed to establish that agreements with hirers made – No reasonable excuse or mitigation of misdeclaration penalties – Appeals dismissed

Citations:

[2007] UKVAT V20185

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.258989