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(This is one of those stories where headline writers come to the fore! Mine is a bit obvious.)

Goals Soccer Centres plc won a significant Tax Tribunal back in 2012. They successfully argued that they made two supplies: an exempt supply of pitch hire, and a table supply of football league management. No doubt this ensured the end user paid significantly less than had it been treated as a single taxable supply. The decision is here: http://www.bailii.org/uk/cases/UKFTT/TC/2012/TC02253.html

Embarrassingly, the company now admit to serious VAT accounting problems amounting (today) to £12m. https://www.bbc.co.uk/news/business-47718157  Given the four year rule for adjustment of VAT errors, I assume that the announcement refers to periods after those covered by the Tribunal decision. But nevertheless, an unwelcome own goal!


Have periodic VAT reviews, and

Don’t tell the media about your VAT problems.

About Les Howard


Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire

I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.


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