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鈥� Single or multiple supply 鈥� whether supply of children鈥檚 skates as part of a 鈥渟kating with skates鈥� package is a separate zero-rated supply 鈥� HMRC鈥檚 appeal allowed 鈥� taxpayers鈥� cross-appeal dismissed 鈥� case remitted to FTT for reconsideration.
Updates to this page
Published 8 April 2019