RSR Sports v HMRC

In RSR Sports v HMRC [2019] UKFTT 678 (7 November 2019) the FTT found that the provision of a holiday camp was a childcare activity even though sports activities were an important element of the services provided.

RSR provided various services including the running of after-school clubs the provision of staff to schools the running of holiday camps etc. It had made a claim for repayment (VATA 1994 s 80) on the basis that its supplies of holiday camps should have been treated as exempt (VATA 1994 Sch 9 Group 7) but HMRC considered that the supplies had been rightly treated as standard-rated so that no repayment was due.

Referring to Sport Academies [2016] UKFTT 417 the FTT observed that the supplies of holiday camp services amounted to a single composite supply so that the categorisation of that supply as exempt or standard-rated should be determined...