Market leading insight for tax experts
View online issue

Animal Magic applied to VAT

Imagine the following day out with children: a trip to the zoo giving access to various animals in pens a toilet block a café cum shop situated either near the entrance or at the furthest extremity of the zoo and a picnic/play park area. The café sells pizza slices tea coffee fizzy drinks and bakewell tart. The merchandise includes named mugs and cuddly zebras and chimps. You view the toilet and café as a necessity as otherwise the children will be unbearable and you will be desperate for a cup of tea.
Alternatively imagine visiting Chester Zoo. You and the children are to stay more than four hours. You are making a day of it. There is a...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.