The Commissioners for HM Revenue and Customs v Chelmsford City Council [2022] UKUT 00149 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Joanna Smith and Upper Tribunal Judge Swami Raghavan on 15 June 2022
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VAT–– local authority providing sports and leisure facilities – whether engaging as public authority - Article 13 PVD – appeal dismissed – not necessary to consider cross-appeal on Note 3 Group 10 Sch 9 VATA 1994, but if it were, cross-appeal would be dismissed.
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Published 16 June 2022