Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Different rates for mixed supply

31 May 2013
Issue: 4405 / Categories: Tax cases , VAT

Antiques Within Ltd (TC2507)

The taxpayer operated as an antiques centre renting out around 70% of its floor space to dealers referred to as stallholders. Each paid the taxpayer a weekly fee the amount of which depended on the size and location of its space.

The taxpayer offered a facility as an additional service which allowed sales to take place if the stallholder could not be physically present at the centre.

The rental income was treated as exempt from VAT but HMRC decided during a control visit that the entire service being offered constituted a sales service as well as a land service all of which should be subject to the tax.

The taxpayer appealed claiming there was a single exempt supply of a right to occupy land. The sales service was incidental.

The First-tier Tribunal said the position should be looked at from the point of...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon