Manx International Rally Ltd v The Treasury.  BVC 571
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.