Tribunal supplies supply court indirect-tax marcus-ward-consultancy tax value-added-tax FTT| Marcus Ward Consultancy Ltd
TC05078 Blue Chip Hotels Ltd This is a FTT case which considered the VAT analysis of a supply in two ways. The appellant was an hotel which offered a wedding “package”. The package comprised; a room which was licensed for civil wedding ceremonies, the hire of other rooms, catering, accommodation, car parking and the use... Continue reading »| Marcus Ward Consultancy Ltd
The case of: General Healthcare Group Limited (GHG) Those that have read my articles in the past will recognise the topic of composite or separate supplies rears its ugly head on many occasions. It is a matter that has occupied businesses, advisers and HMRC since VAT’s inception, and shows no signs of disappearing any time... Continue reading »| Marcus Ward Consultancy Ltd
As many will know, there is a significant amount of case law concerning what may be treated as a composite supply at one VAT rate, and what are separate supplies at different VAT rates. The latest in this series is the First Tier Tribunal case of Stocks Fly Fishery The appellant is a trout fishery... Continue reading »| Marcus Ward Consultancy Ltd