In Stocks Fly Fishery v HMRC [2016] UKFTT 218 (30 March 2016) the FTT found that the sale of tickets granting holders the right to fish together with the right to keep any fish caught was a single standard-rated supply.
Stocks Fly Fishery ran a fishing reservoir. It sold tickets for daily fishing and the tariff depended on how many fish (if any) the holder was allowed to keep. Having accounted for VAT on all income received it had made a claim for repayment covering a period of four years on the basis that it actually made two supplies: one of fishing (standard-rated); and one of fish for human consumption (zero-rated).
Referring to Card Protection Plan (C-349/96) the FTT emphasised that the essential feature of the supply in all types of tickets was fishing; and that the primary objective...
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In Stocks Fly Fishery v HMRC [2016] UKFTT 218 (30 March 2016) the FTT found that the sale of tickets granting holders the right to fish together with the right to keep any fish caught was a single standard-rated supply.
Stocks Fly Fishery ran a fishing reservoir. It sold tickets for daily fishing and the tariff depended on how many fish (if any) the holder was allowed to keep. Having accounted for VAT on all income received it had made a claim for repayment covering a period of four years on the basis that it actually made two supplies: one of fishing (standard-rated); and one of fish for human consumption (zero-rated).
Referring to Card Protection Plan (C-349/96) the FTT emphasised that the essential feature of the supply in all types of tickets was fishing; and that the primary objective...
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