A recent decision from the First Tier Tax Tribunal in the case of Rufforth Park Ltd lends further clarity to the VAT treatment of pitch fees. The facts of the case led the Tribunal to regard the charges for pitch fees as falling within the VAT Exemption as a right over land.
Source: centurionvat.com
Latest Posts in "United Kingdom"
- Property TOGCs Under the Microscope: Navigating VAT Conditions and HMRC Expectations
- Fintua Sponsors Indirect Taxes Annual Conference 2025 in London (Nov 12)
- VAT Hike Would Cause Biggest Economic Damage, Leading Economists Warn Chancellor
- HMRC Clarifies VAT Treatment of Overage Payments on Land Sales
- VAT Error Correction: Amending Returns, Claiming Refunds, and Avoiding Penalties