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Decision Number: TC 08972
Appellant: DERBY QUAD LIMITED
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
W Ruthven GEMMELL
Date Of Decision: 23/10/2023
Main Category: PROCEDURE
Main Subcategory: Other
Notes: Value Added Tax - whether admission to a broadcast of a live event performed by a company other than the appellant is subject to tax- yes -whether HMRC were out of time to raise assessments-no-, Value Added Tax Act 1994, sections 73 and 77 and schedule 9 - VAT Directive 2006/112/EC, Article 133. Appeal dismissed.
Decision(s) to Download: TC 08972.pdf TC 08972.pdf