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 – appeal allowed.
Citations:
[2020] UKUT 25 (TCC)
Links:
Jurisdiction:
England and Wales
Citing:
Appeal from – 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 . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 20 November 2022; Ref: scu.650130
