Environment, Highways and Leisure Sports Facilities


An HMRC Brief published on 27 December 2017 provides information on how HMRC will treat claims for VAT refunds following the European Court of Justice Judgment on 13 July 2017 in Case C-633/15 in the case of the London Borough of Ealing that the UK had incorrectly excluded local authorities from the VAT exemption for the provision of sporting facilities.