Sporting and recreational facilities
Cases
Commentary –
Indirect Tax Reporter ¶34-940
Continuous period of use exceeding 24 hours
Employee benefits
Commentary –
Tax Reporter ¶419-100
HMRC Guidance –
EIM21845
Employees benefits, input tax
Commentary –
Indirect Tax Reporter ¶19-036
Employer-provided, exemption from tax
Exception from general charge
Commentary –
Tax Reporter ¶433-700
HMRC Guidance –
EIM21827
Exemption
Commentary –
Indirect Tax Reporter ¶34-940
Letting of football ground for international match
Local authorities
Non-profit-making organisation
Case Law –
Messenger Leisure Developments Ltd v Customs and Excise Commissioners. [2004] BVC 844
;
Messenger Leisure Developments Ltd. [2004] BVC 2,003
Standard-rating
Commentary –
Indirect Tax Reporter ¶34-940