Snow Factor Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0025 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Tyre and Judge Andrew Scott on 21 January 2020.
Read the full decision in .
VALUE ADDED TAX 鈥� sale of lift pass at indoor ski and snowboard centre 鈥� whether supply of transport chargeable at reduced rate (yes) or supply of right to use ski slope chargeable at standard rate (no) 鈥� VATA 1994, Schedule 7A, Group 13, Item 1 鈥� appeal allowed.
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Published 21 January 2020