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Kati Zombory-Moldovan trading as Craft Carnival (TC4428)
The taxpayer organised craft fairs in Dorset and accounted for output tax on admission fees paid by the public but not on the income she received from pitches sold to stallholders which she treated as exempt supplies of land. HMRC said the supply to the stallholders was a standard-rated package of taxable services designed to give the business the opportunity to trade.
The taxpayer appealed.
The First-tier Tribunal looked at the exemption in article 135 of the Principal VAT Directive (VATA 1994 Sch 9 group 1) for the “leasing or letting of immovable property” in relation to whether a stallholder had exclusive use of the land for his period of hiring and whether the payment for space was the key benefit he obtained from the taxpayer. The court disagreed with HMRC that the taxpayer...
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