The Commissioners for HM Revenue and Customs v Kati Zombory-Moldovan (trading as Craft Carnival): [2016] UKUT 0433 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Clark on 7 October 2016.
Read the full decision in
.VALUE ADDED TAX – Exemptions – Leasing or letting of immovable property – Whether grant of right to use a stall or pitch at a craft fair exempt