Home / Publications / Is the provision of local authority sports and leisure...

Is the provision of local authority sports and leisure facilities outside the scope of VAT? Yes, but TBC

17/11/2020

Background A dispute arose between councils across the UK and HMRC in relation to VAT liability of charges paid by members of the public for access to sports and leisure facilities provided by those authorities. There were three nominated cases for each of the...

Read more

Authors

Portrait ofAilsa Ritchie
Ailsa Ritchie
Partner
Glasgow
Portrait ofEleanor Lane
Eleanor Lane
Partner
Glasgow
Portrait ofIona Hunter
Iona Hunter
Senior Associate
Dubai
Portrait ofNicholas Carroll
Nicholas Carroll
Associate
Glasgow
Show more Show less