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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Snow Factor Ltd v Revenue and Customs: [2020] UKUT 25 (TCC) (21 January 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/25.html
Cite as: [2020] BVC 524, [2020] UKUT 25 (TCC), [2020] STC 555, [2020] STI 231
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Snow Factor Ltd v Revenue and Customs: [2020] UKUT 25 (TCC) (21 January 2020)
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.
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