Value Added Tax -Sports Club Membership -Non Payment of monthly fees -Denial of access to club facilities -Whether taxable services provided by club if access denied-Whether sums recovered from member compensation payments -Yes- Whether payments made for membership rights and facilities -No -Appeal Allowed -Overpaid output tax recoverable.
Citations:
[2011] UKFTT 633 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 03 September 2022; Ref: scu.449551
