In Blue Chip Hotels v HMRC [2016] UKFTT 309 (6 May 2016) the FTT found that the hire out of a room licensed for civil wedding ceremonies was not an exempt supply of land under VATA 1994 Sch 9 Group 1.
The issue was whether the hire out of a room in which civil wedding ceremonies were carried out was an exempt supply of land or part of a single taxable supply of a ‘wedding package’ including catering which was standard-rated.
The parties had agreed that the Levob test (Case C-41/04) should be applied: whether elements of a supply ‘are so closely linked that they form objectively a single indivisible economic supply which it would be artificial to split’. The FTT found that customers could separate the elements of the wedding package ‘without entering the realms of...
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In Blue Chip Hotels v HMRC [2016] UKFTT 309 (6 May 2016) the FTT found that the hire out of a room licensed for civil wedding ceremonies was not an exempt supply of land under VATA 1994 Sch 9 Group 1.
The issue was whether the hire out of a room in which civil wedding ceremonies were carried out was an exempt supply of land or part of a single taxable supply of a ‘wedding package’ including catering which was standard-rated.
The parties had agreed that the Levob test (Case C-41/04) should be applied: whether elements of a supply ‘are so closely linked that they form objectively a single indivisible economic supply which it would be artificial to split’. The FTT found that customers could separate the elements of the wedding package ‘without entering the realms of...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
