Cases - Leez Priory, VAT Decision No. 18185

Record details

Name

Leez Priory

Date

[2003]

Citation

BVC 4,131

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

A country house and its grounds were made available for wedding functions. The operators wished to retain a Customs ruling that allowed for 2 separate supplies - a VAT-exempt licence to occupy land and a VAT standard-rated supply of facilities such as catering. It was held that the land supply could not be disassociated from the wedding facilities and there was, therefore, a composite supply of wedding functions that were VAT standard-rated under the definition of ‘similar establishment’ in the VAT legislation.