DERBY QUAD LIMITED v Revenue & Customs (VAT : whether admission to a broadcast of a live event performed by a company other than the appellant is subject to tax) [2023] UKFTT 904 (TC) (23 October 2023)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> DERBY QUAD LIMITED v Revenue & Customs (VAT : whether admission to a broadcast of a live event performed by a company other than the appellant is subject to tax) [2023] UKFTT 904 (TC) (23 October 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08972.html
Cite as: [2023] UKFTT 904 (TC)

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Decision Number:	TC 08972
Appellant:	DERBY QUAD LIMITED
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	W Ruthven GEMMELL
Date Of Decision:	23/10/2023
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	Value Added Tax - whether admission to a broadcast of a live event performed by a company other than the appellant is subject to tax- yes -whether HMRC were out of time to raise assessments-no-, Value Added Tax Act 1994, sections 73 and 77 and schedule 9 - VAT Directive 2006/112/EC, Article 133. Appeal dismissed.

PDF Copy: [2023] UKFTT 904 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08972.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> DERBY QUAD LIMITED v Revenue & Customs (VAT : whether admission to a broadcast of a live event performed by a company other than the appellant is subject to tax) [2023] UKFTT 904 (TC) (23 October 2023) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08972.html Cite as: [2023] UKFTT 904 (TC)