Antiques Within Ltd v Revenue & Customs [2013] UKFTT 89 (TC) (31 January 2013)

Antiques Within Ltd v Revenue & Customs [2013] UKFTT 89 (TC) (31 January 2013)

The arrangements between Antiques Within Ltd and its stallholders constituted two separate and independent supplies: an exempt supply of a designated area of space (right to occupy land) and a standard rated supply of a sales facility. Neither supply was merely ancillary to the other, and both were aims in themselves for the stallholders. Therefore, the VAT assessment was not upheld in full, and the appeal was allowed in part.

Citation
[2013] UKFTT 89
Parties
Appellant: Antiques Within Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
31 January 2013
Procedural Posture
VAT Assessment Appeal / First Tier Tribunal Decision
Outcome
Appeal allowed in part
Legal Topics
Value Added Tax, Exempt Supplies, Standard Rated Supplies, Multiple Supplies, Right to Occupy Land, Sales Service
Tax Law Value Added Tax Exempt Supplies Standard Rated Supplies Multiple Supplies Right to Occupy Land Sales Service

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Parties

Antiques Within Ltd

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Assessment Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the supply by Antiques Within Ltd to stallholders was a single exempt supply of a right over land, a single standard rated supply of a sales service, or two distinct supplies with different VAT treatments

Ratio Decidendi

The arrangements between Antiques Within Ltd and its stallholders constituted two separate and independent supplies: an exempt supply of a designated area of space (right to occupy land) and a standard rated supply of a sales facility. Neither supply was merely ancillary to the other, and both were aims in themselves for the stallholders. Therefore, the VAT assessment was not upheld in full, and the appeal was allowed in part.

Court Disposition

Appeal allowed in part

Orders

  • Assessment not upheld in full; parties to consider and negotiate apportionment of supplies. If apportionment is disputed, matter may be brought back before the Tribunal within 21 days.