In a decision released today in a test case concerning the provision of sports and leisure facilities by all local authorities in Northern Ireland, the First-tier Tax Tribunal has ruled in Mid Ulster District Council (formerly Magherafelt District Council) v Comrs. for Her Majesty’s Revenue and Customs TC/2011/687& TC/2012/9253 that the provision of those facilities is not subject to VAT. The case was the designated lead case for Northern Ireland. Chelmsford City Council v HMRC TC/2011/7844 was the lead case for England & Wales and Midlothian Council v HMRC TC/2011/7816 for Scotland.
Source: monckton.com
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