HMRC Brief 18 (2020): VAT liability of school holiday clubs First-tier Tribunal decision

Released 17 November 2020

HMRC have published Brief 18 (2020), which explains HMRC’s policy on the VAT treatment of school holiday clubs following the First-tier Tribunal’s decision in RSR Sports Ltd [2019] TC 07453.

In particular, it explains how other businesses providing similar supplies will be treated. It also invites anyone who considers that they have received an incorrect ruling prior to the decision in RSR to seek a corrected ruling and a refund of any tax incorrectly overpaid.

View HMRC Brief 18 (2020).

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