RCB/4/11 VAT—HMRC's view of the VAT treatment of commercially operated sports leaguesRevenue & Customs Brief, Issue 4. 9 February 2011It has been issued in response to enquiries from a number of organisations that run football leagues. The brief reflects what HMRC's policy has always been. It does not represent a change of policy.BackgroundThere are a number of commercial organisations that run football and other sports leagues (“sports league providers”). Typically, a sports league provider will do most or all of the following— — organise a league — allocate fixtures to teams in the league — provide pitches for teams
Revenue & Customs Brief, Issue 4. 9 February 2011
It has been issued in response to enquiries from a number of organisations that run football leagues. The brief reflects what HMRC's policy has always been. It does not represent a change of policy.
There are a number of commercial organisations that run football and other sports leagues (“sports league providers”). Typically, a sports league provider will do most or all of the following—
— organise a league
— allocate fixtures to teams in the league
— provide pitches for teams
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