The Commissioners for HM Revenue and Customs v Mid Ulster District Council [2022] UKUT 00197 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice McBride and Judge Jonathan Cannan on 19 July 2022.
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Value Added Tax - Article 13 PVD - sports and leisure facilities supplied by local authority - local authority engaged in those activities as a public authority - whether treatment as a non-taxable person would lead to significant distortions of competition - nature of the activities by reference to which competition is to be considered.
Published 22 July 2022