Market leading insight for tax experts
View online issue

Esporta v HMRC

In Esporta v HMRC ([2014] EWCA Civ 155 – 25 February 2014) the Court of Appeal dismissed Esporta’s appeal finding that late paid fees for the membership of a health and fitness club were to be regarded as consideration for the supply of services.

The appeal concerned members of a fitness club that paid monthly but defaulted on their payments. Upon a default Esporta would turn off the member’s swipe card denying access to its clubs. It would then seek to recover the outstanding membership fees for the remainder of the commitment period.

The court referred to Kennemer Golf & Country Club v Staatssecretaris van Financiën (C-174/00) as authority for the proposition that ‘a club’s facilities do not have to be used by the member for there to be a supply of services’. Furthermore Esporta’s terms and conditions made it clear that the commitment period...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.