Snow Factor Ltd, Snow Factor Training Ltd v Revenue and Customs (VAT – Burden of Proof On Appellant): FTTTx 31 Oct 2019

VAT – burden of proof on appellant where assessment on grounds of abuse – transfer of training business to non-profit making company (‘newco’) which claimed VAT exemption – commercial and economic reality – contracts ignored – whether abuse of rights under Halifax plc (C-255/02) – yes – supply not made by newco and therefore not an eligible body – even if supply made still not an eligible body as single commercial operation – appeal dismissed

Citations:

[2019] UKFTT 664 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See Also – Snow Factor Ltd v Revenue and Customs FTTTx 24-Jan-2018
Vat – Reduced Rates : Other . .

Cited by:

Appeal from – Snow Factor Ltd v Revenue and Customs UTTC 21-Jan-2020
VALUE ADDED TAX – sale of lift pass at indoor ski and snowboard centre – whether supply of transport chargeable at reduced rate (yes) or supply of right to use ski slope chargeable at standard rate (no) – VATA 1994, Schedule 7A, Group 13, Item 1 – . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 18 June 2022; Ref: scu.646875