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

This brief explains HMRC’s policy on the VAT treatment of school holiday clubs following the First-tier Tribunal’s decision of 7 November 2019.

Last fetched 04 May 2026 · gov.uk

Documents

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

At a glance

TypePolicy paper

First published17 Nov 2020

Last updated17 Nov 2020

Organisations

HM Revenue & Customs

Topics

Accounting for VATVAT

Source

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