MAN (91/196)

No. 6711

Decision given 18 November 1991.

Input tax – Whether costs of rally should be set against taxable sponsorship income or exempt entry fees – Whether appellant in organising the rally was carrying out an activity other than making taxable supply – Partial exemption – Value Added Tax and Other Taxes Act 1973, sec. 4; Value Added Tax (General) Regulations 1985 (SI 1985/886), reg. 30.

  The issue was whether the Manx International Rally was the subject of a supply to the sponsors as well as the competitors and whether in organising it the appellant was making a taxable supply so that input tax so incurred was recoverable.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.