Netbusters (UK) Ltd v HMRC

In Netbusters (UK) Ltd v HMRC [2020] UKFTT 0438 (TC) (2 November 2020) the FTT ruled that the organisation of sports leagues and the provision of sports pitches was exempt under VATA 1994 Sch 9 Group 1.

The appellant organised competitive football and netball sports leagues and the provision of pitches on which the consequent matches were to be played. It argued that it made two supplies to its customers; one of the provision of pitches which was an exempt supply under VATA 1994 Sch 9 Group 1 and one of league management services. In the event the VAT treatment of league management services was irrelevant as the FTT held that there was a single supply of the provision of pitches to which the league management service was ancillary. The questions were:

• whether the provision of pitches were grants of interests...