In Go City Ltd v HMRC [2024] UKFTT 745 (TC) (14 August) the FTT held that a business’s supply of passes which could be used to access a variety of attractions was outside the scope of VAT at the point the passes were sold. Protective assessments raised by HMRC were invalid and unused credits on expiry of the passes were not consideration for any VATable supply.
Go City sold passes which allowed purchasers to enter attractions and use certain forms of transport without further payment. There was a history of VAT litigation associated with the passes. Subsequently the taxpayer amended the terms of the pass returned to the tribunal and it was held that the pass was a voucher.
Changes to the voucher rules prompted by the EU Voucher Directive 2016/1065 were implemented in the UK with effect from 2019. HMRC had given an initial...
