The Commissioners for HM Revenue and Customs v (1)The Ice Rink Company Ltd and (2) Planet Ice (Milton Keynes) Ltd: [2019] UKUT 0108 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Cannan on 8 April 2019.
Read the full decision in .
VAT– Single or multiple supply – whether supply of children’s skates as part of a “skating with skates” package is a separate zero-rated supply – HMRC’s appeal allowed – taxpayers’ cross-appeal dismissed – case remitted to FTT for reconsideration.
Published 8 April 2019