VAT – EXEMPT SUPPLIES – SPORTING SERVICES – The partnership ran a golf club which transferred the golfing services to two companies limited by guarantee – were the companies eligible bodies – no – they were not non-profit making bodies because they had the aim of making profit for the partnership – in the alternative they were under the commercial influence of Mr Lee, the senior partner of the partnership – the companies were liable to be compulsorily registered for VAT – Appeal dismissed.
VAT – ASSESSMENT – partnership assessed for VAT on standard rated supplies of staff to the companies – Appeal settled by consent.
Citations:
[2006] UKVAT V19653
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 September 2022; Ref: scu.243280