Appeal allowed against VAT assessments:Ingliston Driving Experiences Ltd v HMRC [2025] UKFTT 564 (TC) (22 May) is a good example of how what might appear to be broadly similar cases can result in very different outcomes when the facts are examined in detail. Here the FTT allowed the taxpayer’s appeal and determined that its supplies of driving experiences qualified for the reduced rate of VAT for hospitality and tourism introduced during the coronavirus pandemic. The FTT considered whether the supplies fell within the ambit of a ‘right of admission’ to a ‘similar cultural event or facility’ within the relevant meaning distinguishing the FTT’s decision in The Young Driver Training Ltd v HMRC [2023] UKFTT 271 (TC)) on the facts. Although the supplies involved additional elements such as vehicle use tuition and supervision the core of the offering was the right of admission which enabled...
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Appeal allowed against VAT assessments:Ingliston Driving Experiences Ltd v HMRC [2025] UKFTT 564 (TC) (22 May) is a good example of how what might appear to be broadly similar cases can result in very different outcomes when the facts are examined in detail. Here the FTT allowed the taxpayer’s appeal and determined that its supplies of driving experiences qualified for the reduced rate of VAT for hospitality and tourism introduced during the coronavirus pandemic. The FTT considered whether the supplies fell within the ambit of a ‘right of admission’ to a ‘similar cultural event or facility’ within the relevant meaning distinguishing the FTT’s decision in The Young Driver Training Ltd v HMRC [2023] UKFTT 271 (TC)) on the facts. Although the supplies involved additional elements such as vehicle use tuition and supervision the core of the offering was the right of admission which enabled...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
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