Cases - Bryce (t/a The Barn) v Revenue & Customs
Record details
- Name
- Bryce (t/a The Barn) v Revenue & Customs
- Date
- [2009]
- Citation
- UKFTT 298
- Legislation
- Keywords
- Construction – VAT – Licence to occupy land
- Summary
-
Diana Bryce made available for rent a barn for children’s parties. Hirers were given the use of the barn with play equipment for a period of time followed by refreshments in a separate room. The Upper Tribunal held there was a single taxable supply of facilities for holding a party. It was considered significant that the charging structure was per child as this arrangement was ‘wholly inconsistent with a right of the customer to occupy as if that person were the owner’.