VAT

Revenue and Customs Commissioners v Zombory-Moldovan (trading as Craft Carnival) T-693/15, [2016] All ER (D) 182 (Oct)

The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by Craft Carnival (CC) against a decision of the First-tier Tribunal (Tax Chamber) that CC, which was in the business of organising craft fairs, was not contractually bound to organise fairs with the result that the relevant supplies by CC to the stallholders were exempt supplies of licences to occupy land. The tribunal decided that the land exemption did not apply to the relevant fees and the fees paid for the stalls and pitches were, accordingly, subject to VAT.

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VAT

MOVERS & SHAKERS

Winckworth Sherwood—Charlotte Coleman & Qaisar Sheikh

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