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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Chelmsford City Council [2022] UKUT 149 (TCC) (15 June 2022)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/149.html
Cite as: [2022] STC 1076, [2022] BVC 504, [2022] UKUT 149 (TCC)
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Revenue and Customs v Chelmsford City Council [2022] UKUT 149 (TCC) (15 June 2022)
VAT-- local authority providing sports and leisure facilities - whether engaging as public authority - Article 13 PVD - appeal dismissed - not necessary to consider cross-appeal on Note 3 Group 10 Sch 9 VATA 1994, but if it were, cross-appeal would be dismissed.
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