Birmingham City Football Club plc.  BVC 2,439
Decision given on 2 May 2007 by Mr Bishopp (Chairman).
Input tax – Football Club paying fees to players’ agents acting in transfer of players to or from club – Whether agent acting for club alone, for club and player or for player alone.
The issue was whether the appellant football club was entitled to input tax credit for VAT paid on the fees of players’ agents. There was agreement that the appellant had paid the fees, but the commissioners contended that the agents had rendered their services to the players rather than to the club.