Taxation logo taxation mission text

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

Were car boot sale events more than a passive supply of land?

21 February 2022
Issue: 4829 / Categories: Tax cases
Rufforth Park Ltd (TC8395)

The taxpayer had organised Sunday morning car boot sales for 40 years. They are held in a field and sellers are charged between £9 and £20 for a pitch depending on whether their vehicle is a car or van and whether they have an outdoor or covered pitch. There is no advance booking arrangement and sellers turn up on the day and pay their fee. Spaces are allocated on a first come first served basis. The field also has toilet facilities and a café selling basic refreshments.

The taxpayer treated pitch fees as exempt from VAT as a passive land supply (VATA 1994 Sch 9 group 1 item 1). It provide no extra services that could be considered to be subject to VAT to the sellers. However HMRC claimed that the reputation of the event the advertising to promote it on the internet...

If you or your firm subscribes to Taxation.co.uk, 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 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon