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Provision of private booths to exotic dancers not exempt supplies of land

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Published on: 22 April 2014
Published by a LexisNexis Property expert

Table of contents

  • Original news
  • What is the law in this area?
  • Exempt supplies of land
  • Single or composite supply?
  • What did the FTT decide?
  • Standard rated supply
  • Exclusion from exemption

Article summary

Property analysis: What is the law surrounding the charging of VAT on supplies of land? The provision of private booths by an adult entertainment club to its dancers was not classed as an exempt supply of land.

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Jurisdiction(s):
United Kingdom

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