EXEMPT SUPPLY – Sporting services – Eligible body – Proprietary fitness club – Supplies of sporting services to members – Percentage of turnover paid to Appellant as licence fee – Licence fee assessed to tax on supplies to members – Whether supplies made by Appellant and not by proprietary club – No – Sixth EC Directive Art 13A.1(m)
ABUSIVE PRACTICE – Halifax principle – Adoption of scheme to make supplier of sporting services an eligible body – Whether abusive practice -No, because scheme failed to avoid tax anyway – Whether in any event transactions could be redefined to support assessment – No – Appeal allowed
Citations:
[2009] UKVAT V20933
Links:
Jurisdiction:
England and Wales
VAT
Updated: 13 July 2022; Ref: scu.301712