In Errol Willy Salons Ltd v HMRC [2022] TC08370, the First Tier Tribunal (FTT) found that the supply of rooms within a salon to beauticians were exempt from VAT. Additional services provided were ancillary to the supply.

The FTT found that the supply made by EWSL to the beauticians was exempt from VAT:

Useful guides on this topic

Mixed supplies: Single or Multiple supply?
Is a mixed supply a single or multiple supply for VAT purposes? What tests and case law apply?

Land & Property VAT (Subscriber guide)
An outline of the VAT treatment of some of the more common supplies of land and property.

Partial exemption & input VAT
How do you calculate the amount of input tax you can recover under the VAT partial exemption rules? What are the de minimis rules?

External link

Errol Willy Salons Ltd v HMRC [2022] TC08370


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