VAT – EXEMPT SUPPLIES – SPORTING SERVICES – The Appellant ran a golf club which purported to transfer the supplies of golfing services to a new company limited by guarantee with a non-profit making aim – the Appellant granted the new company a licence to occupy the golf course in return the Appellant received 95% of the Appellant’s income – the changes introduced were matters of form rather than substance – the new company did not have the resources and the means to provide the golfing supplies – satisfied that the Appellant continued to supply the golfing services – Appeal dismissed – findings of fact made on disputed issues of eligibility and abuse of law but no decision required as they were alternatives to the first disputed issue of who made the supply.
Citations:
[2006] UKVAT V19729
Links:
Jurisdiction:
England and Wales
VAT
Updated: 13 October 2022; Ref: scu.244778