The Commissioners for HM Revenue and Customs v Netbusters (UK) Limited [2022] UKUT 00175 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Judge Rupert Jones on 05 July 2022
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VAT – classification of single composite supply – objective character or economic reality – supply of pitch hire, a licence to occupy football and netball pitches or the supply of competitive 5 or 7-a-side league matches - grant of any interest in or right over land or of any licence to occupy land for the purposes of Schedule 9, Group 1, Value Added Tax Act 1994 - letting or leasing of immovable property for the purposes of Article 135 PVD – appeal dismissed