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

[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) >> 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)

[New search] [Printable PDF version] [Help]

"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."

A HTML version of this file is not available click here or view below the pdf version : 173.pdf

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/173.html

	[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) >> 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)