‘whether late paid fees for membership of a health and fitness club are properly to be regarded as the consideration for a supply of services for VAT purposes, or whether they are, instead, damages or compensation for breach of contract.2
Judges:
Lord Justice Vos
Citations:
[2014] EWCA Civ 155, [2014] STI 741, [2014] STC 1548, [2014] BVC 28
Links:
Jurisdiction:
England and Wales
VAT
Updated: 09 June 2022; Ref: scu.526262