Taxation logo taxation mission text

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

Readers' forum: Detente

04 September 2018
Issue: 4662 / Categories: Forum & Feedback

Is VAT payable on pitch fees at exhibitions?

I act for a client who is organising an exhibition in London. All the exhibitors will be businesses based in France that are linked to the tourist trade namely hotels travel companies restaurants and companies that organise bus tours.

My client decided to opt to tax the venue so that he could charge VAT to the French companies on their pitch fees. The plan was that this would enable the client to claim input tax on all the overhead costs linked to the event. However one of the major exhibiting companies a hotel chain has said that the VAT charge is incorrect and that a ‘reverse charge’ situation applies. But how can this be the case because my client is making a land supply by giving each exhibitor their own specific pitch being charges made on a square metre basis?

My client has...

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