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.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 8 April 2019

• Category: Tax
• Release date: 8 April 2019

Read the full decision in 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).

VAT– Single or multiple supply – whether supply of children’s skates as part of a “skating with skates” package is a separate zero-rated supply – HMRC’s appeal allowed – taxpayers’ cross-appeal dismissed – case remitted to FTT for reconsideration.

Published 8 April 2019