.png)
.png)
Stick to the facts
KEY POINTS
- Tax cases have a factual element and that is affected by the law.
- Link between sporting facilities and restaurant refurbishment.
- Meaning of ‘used for’ is a question of interpretation.
- No special rules for sports clubs.
The decision of the First-tier Tribunal in favour of Queen’s Club (TC6119) illustrates the unpredictability of tax cases concerning sports clubs commented a recent STEP News Digest. This was because other cases with similar facts such as Bridgnorth Golf Club (TC94) and Bedale Golf Club (TC4619) were decided the other way. Neil Warren in ‘Grey areas’ (Taxation 12 October page 14) seemed equally puzzled although he concluded that the Queen’s Club decision was right but largely on the basis of the club’s international reputation.
However it seems to me that both comments miss the point that...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
