In The Ice Rink Company Ltd and another v HMRC [2020] UKFTT 350 (TC) (27 August) the FTT found that admission to ice skating rink and hire of children’s ice skates were separate supplies.
the appellants operated ice rinks which were open to the public. Customers could pay an amount which gave admission to the rink using skates provided by the appellants (‘skating with skates’). Alternatively customers could pay a lower price and use their own skates (‘rink admission only’) or pay for skate hire only1. The appellant claimed that in the case of ‘skating with skates’ it was making separate supplies of access to the rink (standard-rated) and the hire of skates (zero-rated in the case of children’s skates). HMRC considered that there was a single supply of a standard-rated skating package.
The case had already been heard by an earlier tribunal...
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In The Ice Rink Company Ltd and another v HMRC [2020] UKFTT 350 (TC) (27 August) the FTT found that admission to ice skating rink and hire of children’s ice skates were separate supplies.
the appellants operated ice rinks which were open to the public. Customers could pay an amount which gave admission to the rink using skates provided by the appellants (‘skating with skates’). Alternatively customers could pay a lower price and use their own skates (‘rink admission only’) or pay for skate hire only1. The appellant claimed that in the case of ‘skating with skates’ it was making separate supplies of access to the rink (standard-rated) and the hire of skates (zero-rated in the case of children’s skates). HMRC considered that there was a single supply of a standard-rated skating package.
The case had already been heard by an earlier tribunal...
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.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")