Birmingham Hippodrome loses VAT capping case

Freelance journalist
Share this content

A Birmingham venue has lost an appeal for a VAT refund in a complex tax dispute involving changes to capping provisions on tax refunds.

In the upper tier tribunal case of Birmingham Hippodrome Theatre Trust v HMRC [2013]UKUT 057 (TCC) the nightclub’s theatre services were treated as taxable by HMRC. However, it was later established that these services should have been exempt. 

Birmingham Hippodrome had previously charged output VAT and therefore claimed this back from HMRC. However, the Hippodrome had also previously claimed input VAT related to its (then) taxable supplies, to which it should not have been entitled since its supplies were exempt.

Please Login or Register to read the full article

The full article is available to registered members only. To read the rest of this article you’ll need to login or register. Registration is FREE and allows you to view all content, ask questions, comment and much more.


Please login or register to join the discussion.

There are currently no replies, be the first to post a reply.