Revenue and Customs v Mid Ulster District Council [2022] UKUT 197 (TCC) (19 July 2022)

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

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 Mid Ulster District Council [2022] UKUT 197 (TCC) (19 July 2022)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/197.html
Cite as: [2022] BVC 507, [2022] STC 35, [2022] UKUT 197 (TCC)

[New search] [Printable PDF version] [Help]

Value Added Tax - Article 13 PVD - sports and leisure facilities supplied by local authority - local authority engaged in those activities as a public authority - whether treatment as a non-taxable person would lead to significant distortions of competition - nature of the activities by reference to which competition is to be considered.

A HTML version of this file is not available click here or view below the pdf version : [2022] UKUT 197 (TCC)

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/197.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	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 Mid Ulster District Council [2022] UKUT 197 (TCC) (19 July 2022) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/197.html Cite as: [2022] BVC 507, [2022] STC 35, [2022] UKUT 197 (TCC)