Supply of a plot for a stall, not a supply of land
InHMRC v Kati Zombory-Moldovan[2016] UKUT 433 (7 October 2016) the UT found that supplies of stalls at an organised fair were not exempt supplies of land under VATA 1994 Sch 9.
Craft Carnival (the trading name of Mrs Kati Zombory-Moldovan) organised craft fairs. Each fair took place over a weekend usually at a venue close to a stately home or historic property. The issue was whether supplies of stalls and pitches at these events organised by Craft Carnival were exempt supplies of licences to occupy land. This in turn depended on whether Craft Carnival was under the contractual obligation with each exhibitor to organise the fair itself or simply to provide a plot of land within it.
The UT found that Craft Carnival agreed to provide a stallholder with a licence ...
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Supply of a plot for a stall, not a supply of land
InHMRC v Kati Zombory-Moldovan[2016] UKUT 433 (7 October 2016) the UT found that supplies of stalls at an organised fair were not exempt supplies of land under VATA 1994 Sch 9.
Craft Carnival (the trading name of Mrs Kati Zombory-Moldovan) organised craft fairs. Each fair took place over a weekend usually at a venue close to a stately home or historic property. The issue was whether supplies of stalls and pitches at these events organised by Craft Carnival were exempt supplies of licences to occupy land. This in turn depended on whether Craft Carnival was under the contractual obligation with each exhibitor to organise the fair itself or simply to provide a plot of land within it.
The UT found that Craft Carnival agreed to provide a stallholder with a licence ...
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