.png)
.png)
Birmingham Hippodrome Theatre Trust Ltd v CRC, Court of Appeal
The taxpayer was a registered charity that ran a major English venue. It claimed a repayment of output tax in respect VAT it incorrectly accounted for in respect of tickets.
The claim covered the years 1990 to 1996. Supplies of theatre tickets have been exempt from VAT under EU law from 1990 – but the UK did not comply until 1996.
The taxpayer had earlier reclaimed input VAT relating to the refurbishment of the theatre incurred in 2000 and 2001.
HMRC refused the 2007 claim on the ground they were entitled to offset the VAT claimed against the amounts repaid in respect of the refurbishment.
The First-tier Tribunal and Upper Tribunal both dismissed the taxpayer’s appeal.
Lord Justice Lewison in the Court of Appeal said the taxpayer would not have charged VAT on its supplies of tickets from 1 January 1990 had the UK implemented article 13A(1)(n) of the sixth...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
