Commentary

RCB/4/11 VAT—HMRC's view of the VAT treatment of commercially operated sports leagues

Part V16 Forms and other HMRC material

RCB/4/11 VAT—HMRC's view of the VAT treatment of commercially operated sports leagues

RCB/4/11 VAT—HMRC's view of the VAT treatment of commercially operated sports leagues

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.

Background

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—

  1.  

    —     organise a league

  2.  

    —     allocate fixtures to teams in the league

  3.  

    —     provide pitches for teams

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