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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 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] UKUT 197 (TCC), [2022] STC 35
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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.
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