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Warren (T/A Sports Network Europe) v Revenue and Customs: VDT 8 Aug 2005

VDT INPUT TAX – Exclusion of credit for input tax – Business entertainment – Taxpayer’s business is promoting boxing matches – Taxpayer obtaining licence of box at Arsenal football ground – Taxpayer conducting business meetings at box on occasions of football matches – Whether box used for ‘business entertainment’ – Value Added Tax (Special Provisions) Order 1992 (SI 1992 No.3222) Art 5

Citations:

[2005] UKVAT V19213

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 July 2022; Ref: scu.230202

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