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HMRC internal manual

VAT Sport Manual

Updates: VAT Sport Manual

2016

published amendments

Introduction: Background
Redacted text has been changed.

published amendments

Introduction: The law
Item 3 amended.

2017

published amendments

Introduction: Contents
updated team name
Introduction: Role of VAT Reliefs Policy Team
updated team name

published amendments

Introduction: Contents
re-published page

published amendments

Introduction: Background
Ease of readability

published amendments

Sport: Specific Aspects of the Sports Exemption
Revised heading
Redacting withdrawn.

published amendments

What is sport?
content replaced.

2018

published amendments

Key court cases dealing with the sporting exemption: Messenger Leisure Developments Ltd (Lon/02/59)
Redaction withdrawn.
Redacted text withdrawn.
Key court cases dealing with the sporting exemption: De Vere Golf and Leisure Ltd (Lon/01/055 and 058)
Redaction withdrawn
Redaction withdrawn
redacted text withdrawn.
Key court cases dealing with the sporting exemption: Kennemer Golf and Country Club V Staatssecretaris van Financiën (Case C-174/00)
Remove redaction
Redacting removed.
Key Court Cases dealing with the Sporting Exemption: Contents
Make heading friendlier.
What is sport?
Definition of sport with regards CJEU cases.

published amendments

Affiliation fees
The withdrawal of affiliation fees concession.

published amendments

Sport: Specific Aspects of the Sports Exemption
Sports Lets and Sports Facilities update

published amendments

Sport: Specific Aspects of the Sports Exemption
Upade
Sports Lets and Sports Facilities update

published amendments

Key court cases dealing with the sporting exemption: Messenger Leisure Developments Ltd (Lon/02/59)
To reflect COA decision.