The Commissioners for HM Revenue and Customs v Esporta Limited: [2013] UKUT 0173 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Sadler on 26 April 2013.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
26 April 2013

Read the full decision in The Commissioners for HM Revenue and Customs v Esporta Limited: [2013] UKUT 0173 (TCC).

VAT –whether First-tier Tribunal erred in concluding that membership fees recovered after access to club’s facilities had been denied due to non-payment were not consideration for a supply but compensation – held yes - appeal allowed.

Updates to this page

Published 1 December 2016