Karen Killington and Reshma Soni (KPMG) examine the Upper Tribunal decision.
HMRC v Stoke by Nayland Golf and Leisure [2018] UKUT 308 (TCC) (Stoke) concerned whether the golf club Stoke by Nayland Golf and Leisure (‘Leisure’) was an eligible body for the purposes of the sporting services VAT exemption. The First-tier Tribunal (FTT) found in favour of the taxpayer. HMRC appealed to the Upper Tribunal (UT) which dismissed the appeal.
HMRC’s grounds of appeal comprised 32 individual challenges which consisted of three broad categories of contentions as follows:
Contentions that the FTT erred in law in making findings of fact or inferences for which there was either no evidence or which were inconsistent with the evidence or were made on the incorrect premise that the findings were unchallenged or accepted by HMRC.
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Karen Killington and Reshma Soni (KPMG) examine the Upper Tribunal decision.
HMRC v Stoke by Nayland Golf and Leisure [2018] UKUT 308 (TCC) (Stoke) concerned whether the golf club Stoke by Nayland Golf and Leisure (‘Leisure’) was an eligible body for the purposes of the sporting services VAT exemption. The First-tier Tribunal (FTT) found in favour of the taxpayer. HMRC appealed to the Upper Tribunal (UT) which dismissed the appeal.
HMRC’s grounds of appeal comprised 32 individual challenges which consisted of three broad categories of contentions as follows:
Contentions that the FTT erred in law in making findings of fact or inferences for which there was either no evidence or which were inconsistent with the evidence or were made on the incorrect premise that the findings were unchallenged or accepted by HMRC.
...
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