BB/22D/05 Messenger Leisure Developments Limited – refusal of leave to appeal to the House of LordsBusiness Brief, Issue 22. 1 December 2005The House of Lords has refused the taxpayer leave to appeal in the case of Messenger Leisure Developments Limited. The case concerns the VAT treatment of supplies of sporting services and confirms HMRC's view that VAT exemption for sporting services cannot be claimed by companies that are not genuine non-profit making bodies.BackgroundMessenger Leisure Developments Limited (MLD) is a wholly owned subsidiary within a commercial group of companies. MLD owns and operates a number of golf clubs from which sporting services (such as the right to use golfing facilities) were supplied to the public. MLD claimed that these supplies were exempt from VAT under item 3, Group
Business Brief, Issue 22. 1 December 2005
The House of Lords has refused the taxpayer leave to appeal in the case of Messenger Leisure Developments Limited. The case concerns the VAT treatment of supplies of sporting services and confirms HMRC's view that VAT exemption for sporting services cannot be claimed by companies that are not genuine non-profit making bodies.
Messenger Leisure Developments Limited (MLD) is a wholly owned subsidiary within a commercial group of companies. MLD owns and operates a number of golf clubs from which sporting services (such as the right to use golfing facilities) were supplied to the public. MLD claimed that these supplies were exempt from VAT under item 3, Group
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