Stoke and the sporting services VAT exemption

On 17 October 2018, the Upper Tribunal released its decision in HMRC v Stoke by Nayland Golf and Leisure and dismissed HMRC’s appeal. This decision is the first time that HMRC has lost a case involving the sporting services VAT exemption and whether a supplier of sporting services is subject to commercial influence. The decision covers a number of distinct issues that have significant ramifications both for taxpayers who are seeking to pursue an Edwards v Bairstow challenge to a decision of the fact finding tribunal and for those seeking to apply the sporting exemption.