Organising craft fairs more than license to occupy land
This case concerns the VAT liability of supplies of trading spaces at craft fairs. The Upper Tribunal (UT), overturning the decision of the First Tier Tribunal (FTT), has held that the Taxpayer goes beyond the passive activity of granting rights to occupy land and that it is supplying a taxable supply of organising and running the craft fairs (Kati Zombory-Moldovan t/a Craft Carnival [2016] UKUT 0433 (TCC)).
Have an account?
Not registered?