Michael Ridsdale and Glen Harling consider the High Court judgment in HMRC v Atrium Club Ltd
On 5 May 2010 the High Court (Roth J) handed down its judgment in Commissioners for HM Revenue & Customs v. The Atrium Club Limited [2010] EWHC 970. The Atrium case concerned an unsuccessful attempt to transform standard-rated supplies of sporting services into those that are exempt by virtue of VATA 1994 Sch 9 Group 10.
A synopsis of the underlying facts is set out below but in essence the High Court was considering whether the arrangements amounted to an abusive practice within the meaning of Halifax v C & Commrs [2006] ECR I-1609 (Case C-255/02).
The underlying facts
Up until 1996 Atrium Club Limited ('Atrium') accounted for VAT on supplies of sporting services it made via Atrium Health and Fitness Club (the 'Club'). Between 1996 and 2000 the Club was operated...
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Michael Ridsdale and Glen Harling consider the High Court judgment in HMRC v Atrium Club Ltd
On 5 May 2010 the High Court (Roth J) handed down its judgment in Commissioners for HM Revenue & Customs v. The Atrium Club Limited [2010] EWHC 970. The Atrium case concerned an unsuccessful attempt to transform standard-rated supplies of sporting services into those that are exempt by virtue of VATA 1994 Sch 9 Group 10.
A synopsis of the underlying facts is set out below but in essence the High Court was considering whether the arrangements amounted to an abusive practice within the meaning of Halifax v C & Commrs [2006] ECR I-1609 (Case C-255/02).
The underlying facts
Up until 1996 Atrium Club Limited ('Atrium') accounted for VAT on supplies of sporting services it made via Atrium Health and Fitness Club (the 'Club'). Between 1996 and 2000 the Club was operated...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: