Newcastle United Plc. v. HMRC [2007] EWHC 612 (Ch)

11 Apr 2007

First published by De Voil Indirect Tax Intelligence, Issue 131, April 2007

On 23rd February 2007 Mann, J. allowed an appeal by Newcastle United Plc, the owners of Newcastle United Football Club (“Newcastle United”).  He remitted the case for a retrial in the Tribunal.  The case concerned the deduction of input VAT on the fees paid by Newcastle United to football Players’ Agents when carrying on transactions relating to Players’ contracts, for example, in transfers or contract renegotiations.