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.
Read the full decision in .
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.
Published 1 December 2016