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.
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VAT 鈥搘hether First-tier Tribunal erred in concluding that membership fees recovered after access to club鈥檚 facilities had been denied due to non-payment were not consideration for a supply but compensation 鈥� held yes - appeal allowed.
Updates to this page
Published 1 December 2016