Value Added Tax; supply of goods; business gift; disposal otherwise than for a
consideration; supply by football association of end of season medals to league division
points champion clubs; whether output tax payable on the value of such medals - yes; or
whether accounted for by output on membership, sponsorship, copyright royalties, and/or
broadcasting fees; no; Value Added Tax 1994 Schedule 4, paragraph 5; Principal VAT
Directive 2006/112/EC Article 16.