The First Tier Tribunal has recently released some decisions which have potentially significant ramifications for councils charging for access to leisure facilities. Following the case of London Borough of Ealing, HMRC accepts that the sporting exemption can be applied to such charges, as is clarified in Revenue & Customs Brief 6 (2017). This meant that VAT did not have to be added to such charges but could impact on VAT recovery in relation to costs.
Source Constable
Latest Posts in "United Kingdom"
- UK VAT Rules on Online Prize Draws Face Scrutiny Amid New Voluntary Code and Industry Growth
- How UK Businesses Accidentally Trigger US State Sales Tax Through Ecommerce and Economic Nexus
- Director Liable for VAT Fraud and PAYE/NIC on Withdrawals: Ellis & Anor v HMRC (2026)
- UK VAT Gap Rises to £11.9bn in 2024–25, HMRC Reports 6.5% Shortfall
- Luzha v HMRC: VAT Late Submission Penalties Upheld, No Reasonable Excuse Found, Appeal Dismissed
