The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
The following steps will assist the organisation with determining whether a supply of sport or physical recreation services is the subject of commercial influence for VAT purposes.
What is the relevant period?
This must be determined every time the organisation charges for an initial or renewed playing subscription, or provides other sport of physical recreation services.
A relevant period is defined as follows:
Did the organisation receive a ‘relevant supply’ during the ‘relevant period’?
A relevant supply is as defined as follows:
HMRC states that ―
“Grant includes an assignment or surrender. Sports land in relation to any body, means any land used or held for use for or in connection with the provision by that body of facilities for use for or in connection with sport or physical recreation, or both.”
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