In HMRC v Netbusters (UK) Ltd [2022] UKUT 175 (TCC) (5 July 2022) the Upper Tribunal (UT) decided that the First-tier Tribunal (FTT) was correct to conclude that the taxpayer’s supply of pitch hire and league management services was a single (exempt) composite supply. The objective character of its supplies was of the grant of a licence to occupy land.
Netbusters organises competitive five a side football and netball leagues hiring pitches as regular series of block bookings from third parties and making the pitches available to the teams who participate in the leagues it manages.
HMRC did not have permission to argue that the teams were not clubs or other organisations falling within VATA 1994 Sch 9 Group 1 note 16(b)(v). In its appeal HMRC argued that the FTT had failed to:
1. properly apply relevant case law;
2. properly consider the matter of passivity;
3. properly consider what...
