Football Mundial v HMRC

In Football Mundial v HMRC [2016] UKFTT 736 (1 November 2016) the FTT found that HMRC had not been unreasonable in not applying for a stay of proceedings while it conducted a policy review of the relevant issue so that the appellant’s application for costs was denied.

Football Mundial supplied the use of pitches and league management services for small competitive football matches. It had been accounting for VAT on the basis that the supplies were standard rated. Following Goals Soccer Centres [2012] UKFTT 576 Football Mundial had requested a repayment which had been denied by HMRC. It had appealed against the decision.

In the meantime HMRC started a policy review of the VAT treatment of supplies of pitches and league management services which led to the issue of a Revenue & Customs Brief in February 2014 and the settlement of the appeal. Football Mundial...