Goods include luggage
EB Central Services provided storage for passengers' luggage at Gatwick Heathrow and Manchester airports. It accounted for VAT at the standard rate on the service but later claimed that it should be zero rated under VATA 1994 Sch 8 group 8 items 6 and 11(a) and claimed a VAT refund. HMRC refused the claim.
The tribunal allowed the taxpayer's appeal in respect of item 11(a) but not in respect of item 6. Both the taxpayer and HMRC appealed.
Various issues arose including whether group 8 had to be interpreted in accordance with the Sixth Directive if so how items 6 and 11(a) should be interpreted; and whether the supply fell within item 6 or within item 11(a).
The High Court judge ruled that group 8 did not have to accord with the Sixth Directive insofar as it...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
