In The Ice Rink Company and PI (Milton Keynes) v HMRC [2017] UKFTT 698 (20 September 2017) the FTT found that the supply of access to an ice rink and the hire of skates were two separate supplies.
The Ice Rink Company sold package deals including access to its ice rink and the hire of skates. The issue was whether it was making single composite supplies or multiple supplies. If the company made multiple supplies the hire of skates was zero-rated but HMRC argued that Ice Rink made single standard-rated supplies.
In support of its contention HMRC pointed out that customers paid a single price and that the hire of skates was ancillary to the supply of access to the ice rink. Ice Rink felt however that neither supply was dominant or ancillary and pointed out that half of...
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In The Ice Rink Company and PI (Milton Keynes) v HMRC [2017] UKFTT 698 (20 September 2017) the FTT found that the supply of access to an ice rink and the hire of skates were two separate supplies.
The Ice Rink Company sold package deals including access to its ice rink and the hire of skates. The issue was whether it was making single composite supplies or multiple supplies. If the company made multiple supplies the hire of skates was zero-rated but HMRC argued that Ice Rink made single standard-rated supplies.
In support of its contention HMRC pointed out that customers paid a single price and that the hire of skates was ancillary to the supply of access to the ice rink. Ice Rink felt however that neither supply was dominant or ancillary and pointed out that half of...
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