TaxAdministrationHockey club scores VAT goal in Europe

Hockey club scores VAT goal in Europe

ECJ rules in favour of VAT exemption but passes the ball back to UK for final decision

Sports clubs have won the first battle in a campaign to ensure that
affiliation fees are exempted from VAT.

The European Court of Justice has ruled in favour of Canterbury Hockey Club,
in principle, deciding the club should not have to pay VAT on affiliation fees
to England Hockey, the govening body of sport.

However, it is now up to the UK court to rule on a technicality that England
Hockey provides services closely linked to sport – the critical issue in
deciding the VAT case.

George Bull of Baker Tilly said: ‘Much has been made of the fact that the
appeal centred around an assessment for £480. However it is essential for
taxpayers that the exemptions from VAT granted by European VAT legislation are
fully implemented in the UK and the courts are often the only route via which
agreement and certainty for the taxpayer can be reached.’

Related Articles

LITRG urges government to consider tax changes in disability work plan

Administration LITRG urges government to consider tax changes in disability work plan

5d Lucy Skoulding, Reporter
HMRC appeal rejected in Tottenham Hotspur case

Administration HMRC appeal rejected in Tottenham Hotspur case

3w Emma Smith, Managing Editor
HMRC issues updated Trusts Registration Service guidance

Administration HMRC issues updated Trusts Registration Service guidance

3w Emma Smith, Managing Editor
New trading allowance: simplicity, but not as we know it

Administration New trading allowance: simplicity, but not as we know it

2m Emma Rawson, ATT Technical Officer
‘Improve rather than lose’ disincorporation relief, tax body urges

Administration ‘Improve rather than lose’ disincorporation relief, tax body urges

3m Austin Clark, Reporter
Are you ready for the Trusts Registration Service?

Administration Are you ready for the Trusts Registration Service?

3m Helen Thornley, ATT Technical Officer
Advisers bullish despite Brexit concerns

Accounting Standards Advisers bullish despite Brexit concerns

1y Fraser Simpson, Reporter
Brexit: Five questions accountants should be asking

Accounting Firms Brexit: Five questions accountants should be asking

1y Fraser Simpson, Reporter