Market leading insight for tax experts
View online issue

Harley-Davidson Europe v HMRC

In Harley-Davidson Europe v HMRC [2017] UKFTT 873 (14 December 2017) the FTT found that the company was making distinct supplies to members of its owners’ club.

Harley-Davidson Europe (HDE) distributes in Europe motorcycles manufactured by its parent company in the US. It also operates Harley Owners Group (HOG) as a business unit. Owners of Harley-Davidson motorcycles and individuals sponsored by them may subscribe to HOG. They are generally referred to as ‘members’ of HOG.

The issue was the VAT treatment of supplies made by HDE to members of HOG in consideration for membership subscriptions. Those supplies included a magazine patches and pins maps access to HOG’s website etc. HMRC’s position was that HDE made a single standard rated supply of membership and that the range of benefits provided were the means by which the members enjoyed that membership. HDE contended that it made...

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.