The Great Escape Game Ltd v Revenue and Customs (VAT – Flat Rate Scheme): FTTTx 16 Sep 2019

VAT – Flat Rate Scheme – allowable input tax – regulations 55A and 55E of the Value Added Tax Regulations 1995 – whether or not supplies relating to escape room games were capital expenditure goods with a value of more than pounds 2,000 – yes in respect of supplies of rooms, sets and props – no in respect of miscellaneous supplies – appeal allowed in part

Citations:

[2019] UKFTT 581 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 November 2022; Ref: scu.643999