Commentary

RCB/8/14 VAT—change of HM Revenue & Customs (HMRC) policy following the decision in the case of Goals Soccer Centres plc[2012] UKFTT 576 (TC)

Part V16 Forms and other HMRC material

RCB/8/14 VAT—change of HM Revenue & Customs (HMRC) policy following the decision in the case of Goals Soccer Centres plc[2012] UKFTT 576 (TC)

RCB/8/14 VAT—change of HM Revenue & Customs (HMRC) policy following the decision in the case of Goals Soccer Centres plc[2012] UKFTT 576 (TC)

Revenue & Customs Brief, Issue 8. 17 February 2014

Introduction

This brief announces a change in HMRC policy following the First Tier Tribunal (FTT) decision in the case of Goals Soccer Centres plc. This applies to all organisers of sports leagues and competitions in circumstances where pitches and league/competition management services are being supplied.

Who needs to read this?

Providers of pitches, both indoor and outdoor, used for league and cup competitions including traders who obtain pitches and associated facilities from

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