Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Clark on 7 October 2016.
Read the full decision in The Commissioners for HM Revenue and Customs v Kati Zombory-Moldovan (trading as Craft Carnival):  UKUT 0433 (TCC).
VALUE ADDED TAX – Exemptions – Leasing or letting of immovable
property – Whether grant of right to use a stall or pitch at a craft fair exempt
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