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School's Out

Chris Reece brings us more VAT Tribunal summaries. This week he covers 20848 – 20870. These are up-to-date to 26 November 2008
Barter transaction
The appellant operates a leisure centre on land owned by a local school. Members of the school are permitted to use the leisure facilities. The first question for the Tribunal was whether the school had leased the land to the appellant (an exempt transaction) and in return the appellant had granted rights of use to school members (standard-rated services) or whether the school had leased the land to the appellant subject to a carve-out of the right of school members to use the facilities. The former would be a barter transaction (to be valued by the Tribunal...

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