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) >> HMRC v Esporta Limited [2013] UKUT 173 (TCC) (26 April 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/173.html
Cite as: [2013] UKUT 173 (TCC)

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HMRC v Esporta Limited [2013] UKUT 173 (TCC) (26 April 2013)

"VAT –whether First-tier Tribunal erred in concluding that membership fees recovered after access to club's facilities had been denied due to non-payment were not consideration for a supply but compensation – held yes - appeal allowed."

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