In South African Tourist Board v HMRC (TC02431 – 8 January) the South African Tourist Board (SATB) which was a statutory body registered for VAT and reclaimed input tax. HMRC issued a ruling that only 15% of the input tax was reclaimable on the basis that 85% of SATB’s income came from the South African government and did not represent consideration for taxable supplies. SATB appealed. The First-tier Tribunal reviewed the evidence in detail and dismissed the appeal applying the principles laid down in Turespaña (VTD 14568). Judge Mosedale disapproved the earlier decisions in Netherlands Board of Tourism (VTD 12935) and Austrian National Tourist Office (VTD...
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In South African Tourist Board v HMRC (TC02431 – 8 January) the South African Tourist Board (SATB) which was a statutory body registered for VAT and reclaimed input tax. HMRC issued a ruling that only 15% of the input tax was reclaimable on the basis that 85% of SATB’s income came from the South African government and did not represent consideration for taxable supplies. SATB appealed. The First-tier Tribunal reviewed the evidence in detail and dismissed the appeal applying the principles laid down in Turespaña (VTD 14568). Judge Mosedale disapproved the earlier decisions in Netherlands Board of Tourism (VTD 12935) and Austrian National Tourist Office (VTD...
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