Cases - Southend United Football Club, VAT Decision No. 15109

Record details

Name

Southend United Football Club

Date

[1997]

Citation

V & DR 202

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

A football club issued seasonal licences of executive boxes at its stadium. Rather than treating the entire supply as VAT standard-rated they apportioned the supply between the time the box was used for watching football games and the total time the box was available for use. The non-football viewing time was considered to be attributable to a VAT-exempt licence to occupy land. Customs disagreed. It was held that Customs were correct to raise an assessment as the football club had ignored the value attached to watching the games over the general ability to use the box at other times.