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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Netbusters (UK) Limited [2022] UKUT 175 (TCC) (5 July 2022) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/175.html Cite as: [2022] BVC 505, [2022] STI 1042, [2022] UKUT 175 (TCC), [2022] STC 1283

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Revenue and Customs v Netbusters (UK) Limited [2022] UKUT 175 (TCC) (5 July 2022)

VAT - classification of single composite supply - objective character or economic reality - supply of pitch hire, a licence to occupy football and netball pitches or the supply of competitive 5 or 7-a-side league matches - grant of any interest in or right over land or of any licence to occupy land for the purposes of Schedule 9, Group 1, Value Added Tax Act 1994 - letting or leasing of immovable property for the purposes of Article 135 PVD - appeal dismissed