In Cavenbridge v HMRC [2015] UKFTT 536 (28 October 2015) the FTT found that supplies of dabber/marker pens by bingo halls were separate from the exempt supplies of bingo services.
Cavenbridge an owner and operator of bingo halls appealed against HMRC’s decision that its supplies of dabber/marker pens used by customers to mark their paper bingo tickets were separate from its supplies of facilities to play bingo.
The FTT observed that applying the case law tests laid out in particularly in Card Protection Plan (C-349/96)was a matter of impression. The supply by Cavenbridge as a whole consisted of two elements: the exempt supply of the service of bingo on the one hand; and the standard-rated supply of goods in the form of the dabber/marker pens on the other. Cavenbridge priced and charged for the two...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In Cavenbridge v HMRC [2015] UKFTT 536 (28 October 2015) the FTT found that supplies of dabber/marker pens by bingo halls were separate from the exempt supplies of bingo services.
Cavenbridge an owner and operator of bingo halls appealed against HMRC’s decision that its supplies of dabber/marker pens used by customers to mark their paper bingo tickets were separate from its supplies of facilities to play bingo.
The FTT observed that applying the case law tests laid out in particularly in Card Protection Plan (C-349/96)was a matter of impression. The supply by Cavenbridge as a whole consisted of two elements: the exempt supply of the service of bingo on the one hand; and the standard-rated supply of goods in the form of the dabber/marker pens on the other. Cavenbridge priced and charged for the two...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
