GIFT OR CONTRACTUAL OBLIGATION?

摘要

The Upper Tribunal has supported the FTT in holding that medals awarded by the Scottish Football League (UKUT0160) were deemed supplies (analogous to business gifts but above the allowance) and thus output tax was due. This was despite the participation contract requiring the League to award the medals to the winners and despite the League's sponsors expecting both that the awards would be made and that they would gain publicity from the awards ceremony.