In Finmeccanica Group Services v HMRC (TC03364 – 27 February 2014) the FTT decided that the service of arranging an enclosure at an air show in the UK to which the recipient of the supply could invite customers and the press constituted advertising services and not the service of organising exhibitions.
The UT first noted that the service of arranging the enclosure was a single composite service and that ‘events’ and ‘advertising services’ must be mutually exclusive categories.
The FTT found that ‘the essential characteristic of FGS’s supply was that it was something which enabled the recipients of the services to inform current and potential customers of the existence and quality of their company’s products and services with a view to encouraging and arranging sales. It was essentially an advertising service.’
Furthermore the supply was not an ‘event’ as it...
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In Finmeccanica Group Services v HMRC (TC03364 – 27 February 2014) the FTT decided that the service of arranging an enclosure at an air show in the UK to which the recipient of the supply could invite customers and the press constituted advertising services and not the service of organising exhibitions.
The UT first noted that the service of arranging the enclosure was a single composite service and that ‘events’ and ‘advertising services’ must be mutually exclusive categories.
The FTT found that ‘the essential characteristic of FGS’s supply was that it was something which enabled the recipients of the services to inform current and potential customers of the existence and quality of their company’s products and services with a view to encouraging and arranging sales. It was essentially an advertising service.’
Furthermore the supply was not an ‘event’ as it...
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