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29 November 2010
Issue: 4283 / Categories: Tax cases
Cirencester Rugby Football Club (TC718)

Cirencester Rugby Football Club appealed against an assessment which was raised to comply with HMRC’s determination that a new pitch construction was exempt from input tax due to rugby players’ subscriptions.

The appellant organisation claimed the sum of £14 150 plus interest and penalties which were issued on 11 March 2009.

As defined in VATA 1994 Sch 9 Grp 1 item 3 the club was an eligible body supplying exempt sporting services. It made a combination of both exempt and taxable supplies and subsequently for VAT purposes was held to be partially exempt.

In summer 2006 the club incurred the costs of constructing a new pitch. While the HMRC believed the input tax was attributable exclusively for the making of exempt supplies the appellant claimed repayment of the input tax.

This was on the basis that...

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