United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Scottish Football League v HMRC [2013] UKUT 160 (TCC) (4 April 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/160.html
Cite as: [2013] UKUT 160 (TCC)

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Scottish Football League v HMRC [2013] UKUT 160 (TCC) (4 April 2013)

"Value Added Tax; supply of goods; business gift; disposal otherwise than for a consideration; supply by football association of end of season medals to league division points champion clubs; whether output tax payable on the value of such medals - yes; or whether accounted for by output on membership, sponsorship, copyright royalties, and/or broadcasting fees; no; Value Added Tax 1994 Schedule 4, paragraph 5; Principal VAT Directive 2006/112/EC Article 16."

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