Commentary

V4.113M Supplies in relation to land excluded from exemption—accommodation at place of entertainment

Part V4 Exemption, zero-rating and reduced rates

V4.113M Supplies in relation to land excluded from exemption—accommodation at place of entertainment

V4.113M Supplies in relation to land excluded from exemption—accommodation at place of entertainment

The grant of any right to occupy a box, seat or other accommodation at a sports ground, theatre, concert hall or other place of entertainment is excluded from exemption1. A tribunal2 has held that this exclusion from exemption does not apply where the right to occupy is supplied to the entertainer (in the instant case, the supply of a booth to a dancer giving private performances to individuals), rather than the person being entertained. The supply was nevertheless excluded from exemption as a

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