The Commissioners for HM Revenue and Customs v Stoke By Nayland Golf and Leisure Ltd: [2018] UKUT 0308 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Poole on 17 October 2018.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
17 October 2018
Category:
Tax
Release date:
17 October 2018

Read the full decision in The Commissioners for HM Revenue and Customs v Stoke By Nayland Golf and Leisure Ltd: [2018] UKUT 0308 (TCC).

VAT – sporting exemption-whether First-tier Tribunal made errors of law in concluding that taxpayer a non-profit making body for the purposes of the exemption-no- Group 10 Schedule 9 VATA 1992 Item 3 – appeal dismissed.

Published 17 October 2018