VAT – Single or multiple supplies; five-a-side football; Pitch hire agreements and management services of sports leagues; whether single supply or multiple supplies, whether artificial to split or artificial to combine; tests to be applied and factors to be taken into account; relevance of the principle of fiscal neutrality VATA s31(1), Schedule 9, Group 1 Item 1(m), Note 16
Citations:
[2012] UKFTT 576 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 22 July 2022; Ref: scu.466158