British
and Irish Legal Information Institute
Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
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 Mid Ulster District Council [2022] UKUT 197 (TCC) (19 July 2022)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/197.html
Cite as: [2022] BVC 507, [2022] STC 35, [2022] UKUT 197 (TCC)
[New search] [Printable PDF version] [Help]
Revenue and Customs v Mid Ulster District Council [2022] UKUT 197 (TCC) (19 July 2022)
Value Added Tax - Article 13 PVD - sports and leisure facilities supplied by local authority - local authority engaged in those activities as a public authority - whether treatment as a non-taxable person would lead to significant distortions of competition - nature of the activities by reference to which competition is to be considered.
A HTML version of this file is not available click here or view below the pdf version : [2022] UKUT 197 (TCC)