Cases - Drumtochty Castle Ltd v Revenue & Customs (TC 02111)
Record details
- Name
- Drumtochty Castle Ltd v Revenue & Customs (TC 02111)
- Date
- [2012]
- Citation
- UKFTT 429
- Legislation
- Keywords
- VAT
- Summary
-
A company offered functions at a castle mainly for weddings and wedding receptions. It did not charge VAT on the money received on the basis its supplies were exempt from VAT. The Tribunal held that there was a provision of facilities that was subject to VAT adding that the facility was likely to have been a ‘similar establishment’ in any case.