Commentary

BB/10C/99 VAT—passenger transport services which include catering

Part V16 Forms and other HMRC material

BB/10C/99 VAT—passenger transport services which include catering

BB/10C/99 VAT—passenger transport services which include catering

Business Brief, Issue 10. 22 April 1999

This business brief explains Customs' position following the Sea Containers case [see BB/5A/99, Division V16.3], which considered the VAT position of passenger transport supplied with catering on a railway train. There were a number of different types of supply all of which included in-house catering which was promoted as high quality in advertising material. The supplies included—

  1.  

    —     charter of the whole train plus crew, with separately negotiated catering;

  2.  

    —     charter of the whole train plus crew, with catering included in a single price;

  3.  

    —     round trips

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