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Sports and Leisure Group v HMRC

In Sports and Leisure Group v HMRC [2016] UKFTT 27 (18 January 2016) the FTT found that a chain of fitness clubs only provided credit to its members in the first year of membership.

Sports and Leisure (S&L) operated health and fitness clubs. The issue was whether it made any supply of credit after the first year of a type of membership called the ‘Results membership’. In the first year an annual membership fee was paid either upfront or by monthly instalments. If paid monthly HMRC accepted that there was a charge for credit of £53.95 (amounting to £4.50/month) which was exempt from VAT. The claim for repayment had therefore been agreed in relation to the first year of a Results membership. The question was what happened at the end of the minimum 12 month period.

S&L contended that the Results membership continued on the same terms...

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