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 The Commissioners for HM Revenue and Customs v Esporta Limited: [2013] 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.

Published 1 December 2016