The FTT has published three decisions concerning the VAT status of the provision of local authority sports and leisure facilities. Each case represents a lead case for the three jurisdictions of England & Wales (Chelmsford City Council v HMRC [2020] UKFTT 432 (TC) (17 October 2020)); Northern Ireland (Midlothian Council v HMRC [2020] UKFTT 433 (TC) (17 October 2020)); and Scotland (Mid-Ulster District Council v HMRC [2020] UKFTT 434 (TC) (17 October 2020)).
All three councils were involved in the provision of sports and leisure facilities. The same essential point was in dispute namely whether the provision of those sport and leisure facilities could be treated as outside the scope of VAT on the basis that either it was not an ‘economic activity’ or that the councils were not taxable persons in respect of their supplies of the facilities.
To add important context to the decisions following the...
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