Ingliston Driving Experiences Ltd v The Commissioners for HMRC
Decision date: 22 May 2025
Neutral citation: [2025] UKFTT 564 (TC)
Overall AI summary confidence: medium
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: medium
Ingliston Driving Experiences Ltd appealed HMRC’s decision treating its July 2020 supplies as standard-rated VAT rather than the temporary reduced 5% rate under Group 16/Item 7. The Tribunal found Ingliston’s peripatetic supercar event days—access to a gated pitlane venue with drives or rides in supercars—constituted a "right of admission" to an attraction similar to a fair or amusement park and allowed the appeal. The VAT assessment for period 10/20 was discharged and input tax of £13,109.20 was held recoverable (subject to a reduction for input inaccuracies).
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: medium
The Tribunal held that a supply of access to a fenced venue where customers enjoy rides/experiences can qualify as a Group 16 "right of admission" even if individuals spend limited time moving about physically inside, provided the admission confers access to collective enjoyment of the attraction; ancillary instruction or supervision for safety does not prevent reduced-rating where the core purpose is enjoyment of the attraction.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The Tribunal observed that collective enjoyment can arise without the physical proximity found in theatres or cinemas and that attendance by non-paying observers can enhance the paying public’s enjoyment; different configurations (separate vehicles/compartments) do not preclude finding collective enjoyment.