The Ice Rink Company Ltd & Anor [2020] TC 078929 is another recent loss for HMRC in a case where it has argued that a supply that would normally be eligible for VAT relief is part of a larger supply that is subject to VAT.

But will HMRC take the point further?

The Planet Ice group, which operates 14 public skating rinks across England, has won the latest stage of a VAT dispute with HMRC over the hire of ice skates to children using the rinks.