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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
21 January 2020
Category:
Tax
Release date:
21 January 2020

Read the full decision in Snow Factor Ltd v The Commissioners for HM Revenue and Customs: [2020] UKUT 0025 (TCC).

VALUE ADDED TAX – sale of lift pass at indoor ski and snowboard centre – whether supply of transport chargeable at reduced rate (yes) or supply of right to use ski slope chargeable at standard rate (no) – VATA 1994, Schedule 7A, Group 13, Item 1 – appeal allowed.

Updates to this page

Published 21 January 2020