The Ice Rink Co Ltd and Planet Ice (Milton Keynes) Ltd v Revenue and Customs (VAT – Supply : Single or Multiple): FTTTx 27 Aug 2020

VALUE ADDED TAX – package of supplies of admission to ice skating rink and hire of children’s ice skates – whether single standard rated supply or multiple supplies – remittal by Upper Tribunal to find further facts about the options available to purchasers of the package and to reconsider decision at earlier hearing – on basis of facts so found, held that there were two separate supplies – appeals allowed.

Citations:

[2020] UKFTT 350 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 March 2022; Ref: scu.654088