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    TC09528 - [2025] UKFTT 00564 (TC)
    First-tier Tribunal (Tax Chamber)

    TC09528 - [2025] UKFTT 00564 (TC)

    Fecha: 23-Abr-2025

    Error al cargar el documento

    Vista, DOCUMENTO COMPLETO
    • Heading
    • Introduction
    • Hearing and evidence
    • Findings of fact
    • Relevant law
    • Young Driver
    • Discussion
    • Was Ingliston supplying a right of admission?
    • Was there a qualifying type of attraction?
    • Collective enjoyment
    • Enjoyment specifically by those who have paid
    • A relatively large number of people
    • Whether similar to a fair or amusement park
    • Additional points raised in submissions
    • Conclusions

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