Scottish Football League v The Commissioners for HM Revenue and Customs: [2013] UKUT 0160 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Reid and Judge Sadler on 04 April 2013.
Read the full decision in .
Value Added Tax; supply of goods; business gift; disposal otherwise than for a consideration; supply by football association of end of season medals to league division points champion clubs; whether output tax payable on the value of such medals - yes; or whether accounted for by output on membership, sponsorship, copyright royalties, and/or broadcasting fees; no; Value Added Tax 1994 Schedule 4, paragraph 5; Principal VAT Directive 2006/112/EC Article 16.
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Published 1 December 2016