HMRC has issued another Brief. This explains a change in the VAT treatment of leisure services provided by local authorities. This follows the end of litigation in the following cases:
- Midlothian Council v HMRC [2020] UKFTT 433 (TC)
- Mid-Ulster District Council v HMRC [2020] UKFTT 434 (TC)
- HMRC v Mid-Ulster District Council [2022] UKUT 00197 (TCC)
- HMRC v Chelmsford City Council [2022] UKUT 00149 (TCC)
Source KPMG
