FTTTx VAT – Exempt Supplies – Cultural services – preliminary issue as to whether certain sites of the Wildfowl and Wetland Trust comprising captive collections of animals and nature reserves were ‘zoos’ within the meaning of Item 2 of Group 13 of Schedule 9 VATA 1994 – each site was a ‘zoo’ – preliminary issue determined in appellant’s favour
[2013] UKFTT 423 (TC)
Bailii
England and Wales
VAT
Updated: 11 December 2021; Ref: scu.515232