MAN (91/802)

No. 9220

Decision given 28 October 1992.

Exemption – Land – Grant of licence to occupy land – Grant of facilities for playing sport – Whether facilities for continuous period of use exceeding 24 hours – Whether supplies exempt – Default surcharge – Value Added Tax and Other Taxes Act 1973, Sch. 5, Grp. 1, item 1(k).

  The issue was whether the appellant was making exempt supplies of sporting facilities at its premises.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.