[2013] UKUT 173 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

[The appeal against this decision is reported at [2014] BVC 28.]

Judgment delivered 26 April 2013.

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 – Commissioners’ appeal allowed – EC Directive 2006/112, art. 24(1), Value Added Tax Act 1994, s. 5(2)(b)

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