Written question asked by Jim Fitzpatrick (Labour) on Monday, 26 March 2018, in the House of Commons. It was due for an answer on Wednesday, 28 March 2018. It was answered by Mel Stride (Conservative) on Thursday, 29 March 2018 on behalf of the Treasury.
Markets: VAT
- Question
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To ask Mr Chancellor of the Exchequer, what assessment he has made of the implications for his policies of the Upper Tax Tribunal decision that VAT (a) is due on the hire of pitches at organised events and (b) liability goes back up to four years; and if he will make a statement.
- Answer
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The decision of the Upper Tribunal in relation to VAT on the hire of pitches at organised events supported HM Revenue and Customs’ policy that such supplies were not exempt supplies of land. The main supply was that of access to a market place. Depending on the facts of each case, HMRC are normally only able to assess for any under declared tax going back 4 years.
Secondary information
- Type
- Written question
- Reference
- 134148
- Session
- 2017-19
- Subjects
- Markets VAT
- Link
- View this Written question on www.parliament.uk
Librarians' tools
- Timestamp
- 2018-03-29 13:06:07 +0100
- URI
- http://data.parliament.uk/writtenparliamentaryquestion/commons/2017-19/134148
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