Commentary

BB/1B/05 VAT—tribunal decision in Edinburgh Leisure, South Lanarkshire Leisure and Renfrewshire Leisure

Part V16 Forms and other HMRC material

BB/1B/05 VAT—tribunal decision in Edinburgh Leisure, South Lanarkshire Leisure and Renfrewshire Leisure

BB/1B/05 VAT—tribunal decision in Edinburgh Leisure, South Lanarkshire Leisure and Renfrewshire Leisure

Business Brief, Issue 1. 19 January 2005

The VAT and Duties Tribunal has found in favour of the appellants in the joined appeals of Edinburgh Leisure, South Lanarkshire Leisure and Renfrewshire Leisure—EDN 03/22, 03/29 and 03/30. This Business Brief article explains Customs' position following that decision.

The issue

The appellants are non-profit making leisure trusts established by local authorities to take over their provision of leisure. Under agreements reached with the establishing local authority, it was agreed that the former employees of the local authority would be transferred to the employment

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial