VAT - exempt supply question

VAT - exempt supply question

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Please note this question is not about trying to exempt all normal wedding venue supplies, rather it is to do with very specific supplies to the Asian community who only wish to rent the building.

I'm looking for any favourable tribunal decisions that could help in being able to exempt this supply for VAT purposes, rather than having to standard rate the supply. I

've read through Willerby Manor Hotels Limited (MAN/99/871) which is quoted by HMRC in V1-8: Land and Property, which is generally about wedding venues, and also specifically Best Images Ltd v Revenue & Customs [2010] UKFTT 175 (TC) (16 April 2010) to do with the supply of Asian weddings. In the latter case, it seems that, had the client been more 'hands off', the supply could have been agreed as exempt.

Whilst I can try and guide the client into making sure their activity and nature of supply differs from the mistakes made in the Best Images case, I'd much prefer to see a case where the tribunal found favour with the taxpayer where the exempt supply was an issue.

I'm not that great at finding tribunal cases - any wise bods anywhere who can please?

Many thanks

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By George Attazder
11th Nov 2011 12:56

It's a question of fact...

... either you're making a supply of land (by itself) or you're making a supply of something else (which includes the provision of land).  The third option is that you're making separate supplies of land and other things.

The recent case of Diana Bryce t/a The Barn highlights the issues rather well. 

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