Commentary

BB/22D/05 Messenger Leisure Developments Limited – refusal of leave to appeal to the House of Lords

Part V16 Forms and other HMRC material

BB/22D/05 Messenger Leisure Developments Limited – refusal of leave to appeal to the House of Lords

BB/22D/05 Messenger Leisure Developments Limited – refusal of leave to appeal to the House of Lords

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.

Background

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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