VAT and Duties Tribunal 21 November 2005, v 19344 (Chichester Cinema At New Park Limited v Her Majesty's Revenue & Customs)

This was a case raising one relatively narrow point of interpretation, in relation to which there was no relevant authority and little extraneous guidance. The issue was whether Chichester Cinema at New Park Limited (“Chichester Cinema”) was rendering standard rated or exempt supplies for VAT purposes, and this depended entirely upon whether the admission of the public to cinemas constituted “a