Market leading insight for tax experts
View online issue

Sports and Leisure Group v HMRC

Did a sports club make supplies of credit?

In Sports and Leisure Group v HMRC [2016] UKFTT 27 (18 January 2016) the FTT found that a chain of fitness clubs only provided credit to its members in the first year of membership.

Sports and Leisure (S&L) operated health and fitness clubs. The issue was whether it made any supply of credit after the first year of a type of membership called the ‘Results membership’. In the first year an annual membership fee was paid either upfront or by monthly instalments. If paid monthly HMRC accepted that there was a charge for credit of £53.95 (amounting to £4.50/month) which was exempt from VAT. The claim for repayment had therefore been agreed in relation to the first year of a Results membership. The question was what happened at the end of the minimum 12 month period.

S&L contended that...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top