Summary

This was an appeal against an assessment for £82,995.00 for the VAT periods 12/16 to 3/19 inclusive. The point at issue was whether the car boot sale pitches supplied by the appellant constitute the “grant of any interest in or right over land or any licence to occupy land” within VATA 1994, Sch 9, Group 1, Item 1. If so, the fees for the provision of the pitches are exempt from VAT as contended by the appellant. If the licence to occupy was granted together with other goods and services such that the overarching supply was of a service, as contended by HMRC, the pitch fees should have been standard-rated and the VAT assessed was due.<>