Market leading insight for tax experts
View online issue

Willant Trust v HMRC

In Willant Trust v HMRC [2014] UKFTT 1083 (5 December 2014) the FTT found that a company was providing a single standard-rated supply of wedding related services and not a supply of land.

Willant Trust owns Ramster Hall a stately home where both civil weddings and wedding receptions are held. HMRC considers that Willant Trust makes a single standard-rated supply of wedding related services. Willant Trust contends that it makes exempt supplies of land.

Applying Secret Hotels 2 [2014] UKSC 16 the FTT set out to establish the ‘essential subject –matter of the contract’. Willant Trust’s statements on its website suggested that it would provide organisation and planning help with the wedding beyond the mere provision of a list of suppliers. As these representations were accompanied by testimonials and any problems and complaints were to be dealt with by Willant Trust the FTT concluded...

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.