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VAT: Sports league providers

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Revenue & Customs Brief 04/11 sets out HMRC's view of the VAT treatment of commercially operated sports leagues.

Revenue & Customs Brief 04/11 sets out HMRC's view of the VAT treatment of commercially operated sports leagues.

It has been issued in response to enquiries from a number of sports league providers and does not represent a change of policy, but it invites providers who think they may have received misleading advice from HMRC officers relating to the liability of their supplies to contact the appropriate complaints team.

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