Ingliston Driving Experiences Ltd v The Commissioners for HMRC
| Judge | SHAMEEM AKHTAR |
| Judgment Date | 22 May 2025 |
| Neutral Citation | [2025] UKFTT 564 (TC) |
| Year | 2025 |
| Court | First-tier Tribunal (Tax Chamber) |
| Counsel | Harry Winter Of Counsel,Was,For |
| Date | 22 May 2025 |
Neutral Citation: [2025] UKFTT 00564 (TC)
Case Number: TC09528
FIRST-TIER TRIBUNAL
TAX CHAMBER
Birmingham Employment Tribunal
Appeal reference: TC/2021/16528
VAT – temporary reduced rate for hospitality and tourism introduced during the coronavirus
pandemic – supercar driving experiences – whether a supply of a right of admission – yes –
whether a fair, amusement park or similar cultural event and facility – yes – CJEU judgment
in Erotic Center applied – Tribunal decision in Young Driver considered – appeal allowed
Heard on: 22 and 23 April 2025
Judgment date: 22 May 2025
Before
TRIBUNAL JUDGE RACHEL GAUKE
SHAMEEM AKHTAR
Between
INGLISTON DRIVING EXPERIENCES LTD
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant:The Appellant was represented by its director, Adam Hayes
For the Respondents: Harry Winter of counsel, instructed by the General Counsel and
Solicitor to HM Revenue and Customs
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