Harry Gillow (Monckton Chambers) examines three decisions concerning the VAT treatment of fees charged by local authorities across the UK for access to sports and leisure facilities.
The First-tier Tribunal (FTT) has released its long-awaited decisions in three cases concerning the VAT treatment of fees charged by local authorities across the UK for access to sports and leisure facilities. Each case represents a lead case for the three jurisdictions of England & Wales (Chelmsford City Council [2020] UKFTT 432 (TC)) Northern Ireland (Mid Ulster (formerly Magherafelt) District Council [2020] UKFTT 434 (TC)) and Scotland (Midlothian Council [2020] UKFTT 433 (TC)).
The councils argued that the activities in question did not attract VAT on the grounds that the provision of the services were either (i) not ‘economic activities’ and therefore outside the scope of VAT or (ii) provided by the councils as public authorities acting under a special...
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Harry Gillow (Monckton Chambers) examines three decisions concerning the VAT treatment of fees charged by local authorities across the UK for access to sports and leisure facilities.
The First-tier Tribunal (FTT) has released its long-awaited decisions in three cases concerning the VAT treatment of fees charged by local authorities across the UK for access to sports and leisure facilities. Each case represents a lead case for the three jurisdictions of England & Wales (Chelmsford City Council [2020] UKFTT 432 (TC)) Northern Ireland (Mid Ulster (formerly Magherafelt) District Council [2020] UKFTT 434 (TC)) and Scotland (Midlothian Council [2020] UKFTT 433 (TC)).
The councils argued that the activities in question did not attract VAT on the grounds that the provision of the services were either (i) not ‘economic activities’ and therefore outside the scope of VAT or (ii) provided by the councils as public authorities acting under a special...
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