MAN (97/1027)

No. 15,680

Decision given 28 August 1998.

Zero-rating – Transport – Canal boat trips with catering for inclusive price – Whether separate supplies of transport and catering – Whether single zero-rated supply of transport – Value Added Tax Act 1994, s. 4 and 30(1) and (2); Sch. 8, Grp. 8, item 4(a).

  The issue was whether the appellants’ canal boat trips provided for groups for a single price per head, inclusive of catering, amounted to a single zero-rated supply of transport or separate supplies of zero-rated transport and standard-rated catering.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.