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

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

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

Part V16 Forms and other HMRC material | Commentary

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—

— organise a league
— allocate fixtures to teams in the league
— provide pitches for teams

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Business Briefs

RCB/5/11 VAT—simplification of the “change in use” provisions for buildings zero-rated because they were intended to be used for a relevant residential and relevant charitable purpose

RCB/9/11 VAT—proposed secondary legislation to implement the change in tax treatment of business entertainment of overseas customers previously announced in Revenue & Customs Brief 44/10

RCB/28/11 VAT—changes to the treatment of certain supplies made by employers under salary sacrifice arrangements following the CJEU Judgment in Case C-40/09

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

Background

Business Briefs

RCB/5/11 VAT—simplification of the “change in use” provisions for buildings zero-rated because they were intended to be used for a relevant residential and relevant charitable purpose

RCB/9/11 VAT—proposed secondary legislation to implement the change in tax treatment of business entertainment of overseas customers previously announced in Revenue & Customs Brief 44/10

RCB/13/11 VAT—clarification of building change of use simplified provisions

RCB/15/11 Penalties—change to HMRC's view of the operation of the delayed tax provisions for inaccuracy penalties

RCB/16/11 VAT—reverse charges within VAT groups – legislating a VAT grouping Extra Statutory Concession (ESC 3.2.2)

RCB/19/11 VAT treatment of supplies of hot food made in the course of catering

RCB/20/11 Accounting for acquisition VAT on intra-EU supplies – changes to the “fallback” provisions

RCB/23/11 VAT—introduction of levy on “single-use” carrier bags in Wales

RCB/24/11 VAT—correcting liability errors made by HMRC

RCB/27/11 HMRC position following the Tribunal decision in Paymex Ltd

RCB/28/11 VAT—changes to the treatment of certain supplies made by employers under salary sacrifice arrangements following the CJEU Judgment in Case C-40/09

RCB/30/11 VAT—HMRC's position following the First-Tier Tribunal decision in the case of The Bridport and West Dorset Golf Club Limited

RCB/32/11 VAT—HMRC's position following the First-Tier Tribunal decision in the case of Reed Employment Limited

RCB/34/11 VAT—postal and postbus services – autumn 2011

RCB/35/11 VAT tribunal decision in the case of Paymex Limited v HMRC

RCB/36/11 VAT—further guidance on the treatment of supplies made by employers under salary sacrifice arrangements on or after 1 January 2012

RCB/37/11 VAT—reminder of forthcoming withdrawal of three Extra Statutory Concessions relating to caravan sites

RCB/38/11 VAT—Sailaway Boat Scheme – important change from 1 January 2012

RCB/39/11 VAT—the decision of the Court of Justice of the European Union in respect of HMRC v The Rank Group plc: principle of fiscal neutrality

RCB/41/11 VAT—motor vehicles adapted after initial supply to disabled people – important change from 1 January 2012

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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

Background

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH and GUIDANCE

Professional Development