In Goals Soccer Centres PLC v HMRC (TC02253 – 26 September) a company (G) owned and operated several football pitches and organised various leagues. HMRC issued a ruling that it was required to account for VAT on its supplies in accordance with HMRC Brief 04/11. G appealed contending that it was making separate supplies that part of the consideration which it received was attributable to supplies of pitch hire and that these supplies were within VATA 1994 Sch 9 Group 1 Note 16 (so that the exclusion in Item 1(m) did not apply and the supplies were exempt). The First-tier Tribunal allowed these contentions and allowed G’s appeal. Judge Reid also expressed the view that if there were deemed to be a single composite supply the...
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In Goals Soccer Centres PLC v HMRC (TC02253 – 26 September) a company (G) owned and operated several football pitches and organised various leagues. HMRC issued a ruling that it was required to account for VAT on its supplies in accordance with HMRC Brief 04/11. G appealed contending that it was making separate supplies that part of the consideration which it received was attributable to supplies of pitch hire and that these supplies were within VATA 1994 Sch 9 Group 1 Note 16 (so that the exclusion in Item 1(m) did not apply and the supplies were exempt). The First-tier Tribunal allowed these contentions and allowed G’s appeal. Judge Reid also expressed the view that if there were deemed to be a single composite supply the...
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