In HMRC v The Atrium Club Ltd (Ch D – 5 May) a company (AC) operated a fitness club which made supplies to its members. Initially it accounted for VAT on its supplies. However in 1996 it arranged for the supplies to be made by a 'non-profit-making organisation' (AH) and ceased to account for VAT. In March 2000 following the changes to VATA 1994 Sch 9 Group 10 made by the VAT (Sport Sports Competitions and Physical Education) Order 1999 (SI 1999/1994) AC arranged for another company (AB) to take over the running of the club from AH. AC and AB entered into various agreements.
Neither AC nor AB accounted for tax. Subsequently Customs issued assessments on AB. AB did not pay the tax charged and subsequently went into liquidation. Customs also issued a ruling that notwithstanding...
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In HMRC v The Atrium Club Ltd (Ch D – 5 May) a company (AC) operated a fitness club which made supplies to its members. Initially it accounted for VAT on its supplies. However in 1996 it arranged for the supplies to be made by a 'non-profit-making organisation' (AH) and ceased to account for VAT. In March 2000 following the changes to VATA 1994 Sch 9 Group 10 made by the VAT (Sport Sports Competitions and Physical Education) Order 1999 (SI 1999/1994) AC arranged for another company (AB) to take over the running of the club from AH. AC and AB entered into various agreements.
Neither AC nor AB accounted for tax. Subsequently Customs issued assessments on AB. AB did not pay the tax charged and subsequently went into liquidation. Customs also issued a ruling that notwithstanding...
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