VAT – sporting exemption – true beneficiaries – provision of boathouse under licence to three Cambridge clubs – whether the clubs or the rowers were the true beneficiaries – on the facts, the clubs were the true beneficiaries – issue decided in favour of the Appellant
[2021] UKFTT 382 (TC)
Bailii
England and Wales
VAT
Updated: 02 December 2021; Ref: scu.669762