Edward acted for HMRC in Young Driver Training Limited v. HMRC, a case concerning the scope of the reduced rate of VAT for the hospitality and tourism sectors during the Covid-19 pandemic. The Appellant provided driving “experiences” for under-17 year olds and argued that it was entitled to benefit from the reduced rate on the basis that it supplied a “right of admission” to facilities that were comparable to an amusement park. In the alternative, it argued that principles relating to “fiscal neutrality” meant that it should be able to benefit from the reduced rate. Deciding in favour of HMRC, the First-tier Tribunal concluded that the taxpayer did not supply services which fell within the scope of the reduced rate, and was not assisted by the principles concerning “fiscal neutrality”.
For the Tribunal’s decision, see here.