THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v HIPPODROME CASINO LTD [2024] UKUT 00027 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE VINESH MANDALIA and JUDGE RUPERT JONES on 29 January 2024
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VAT – recovery of residual input tax – whether FtT erred in failing to determine whether there was dual use of taxable supplies of entertainment & hospitality also for the non-taxable supplies of gaming in the casino – whether a standard method override, using allocated floorspace, guarantees a more precise determination of economic use and the proportion of recoverable input tax than the standard method using proportion of turnover for taxable and non-taxable supplies