TC09528 - [2025] UKFTT 00564 (TC)

The Appellant, Ingliston Driving Experiences Ltd (“Ingliston”), appeals against an assessment to VAT of £31,794.30, and a denial of credit for input VAT of £15,200.67. Both relate to the VAT period 10/20 (the period from 1 August 2020 to 31 October 2020). The VAT assessment and the denial of input VAT both result from HMRC’s decision, expressed in a review conclusion letter dated 11 November 2021, to treat Ingliston’s supplies as standard rated for VAT purposes, rather than benefiting from reduced rating.

Having heard the submissions and reviewed the evidence of both parties we have decided, for the reasons set out in this decision, that the disputed supplies did qualify for reduced rating. The appeal is therefore allowed.