This was an appeal to the Upper Tribunal by HMRC against a decision of the First-tier Tribunal (FTT) in favour of the taxpayer. The appeal concerned the proper classification for VAT purposes of supplies made by Netbusters (the respondents) of various competitive football and netball leagues and the supply of pitches for these league matches. The FTT decided that the services provided by the respondents were one single composite supply of a grant of an interest over land and, therefore, exempt from VAT. HMRC appealed the decision on the grounds that the FTT had made an error in law.

HM Revenue and Customs (HMRC) was