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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> DERBY QUAD LIMITED v Revenue & Customs (VAT : whether admission to a broadcast of a live event performed by a company other than the appellant is subject to tax) [2023] UKFTT 904 (TC) (23 October 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08972.html
Cite as: [2023] UKFTT 904 (TC)
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| Decision Number: | TC 08972 |
| Appellant: | DERBY QUAD LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
W Ruthven GEMMELL |
| Date Of Decision: | 23/10/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | Value Added Tax - whether admission to a broadcast of a live event performed by a company other than the appellant is subject to tax- yes -whether HMRC were out of time to raise assessments-no-, Value Added Tax Act 1994, sections 73 and 77 and schedule 9 - VAT Directive 2006/112/EC, Article 133. Appeal dismissed. |