In Rufforth Park Ltd v HMRC [2022] UT43 (TC) (8 February 2022) the FTT decided that the supply of a pitch to sellers at a car boot sale was a supply of a licence to occupy land.
The pitches were supplied in a field where car boot sales had been held for over 40 years. VAT had initially been accounted for on the pitch income until HMRC decided that the supply was exempt and refunded the VAT with interest.
This appeal related to a more recent HMRC decision that the supply was taxable being ‘the opportunity to participate in an expertly organised event which constituted a service and not the passive supply of land’. HMRC did not visit the site before making that decision. HMRC did however refer to the benefits of having a pitch at the site including that it was advertised to attract...
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