Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Sadler on 26 April 2013.
Read the full decision in The Commissioners for HM Revenue and Customs v Esporta Limited:  UKUT 0173 (TCC).
VAT –whether First-tier Tribunal erred in concluding that membership fees recovered after
access to club’s facilities had been denied due to non-payment were not consideration for a
supply but compensation – held yes - appeal allowed.
Release date: 26 April 2013
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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