Tax must be paid on soccer medals
Soccer bosses have lost a legal fight over their tax liabilities on medals handed to winners of the Scottish divisions.
HM Revenue and Customs claimed VAT had to be "accounted for" when medals were awarded. The Scottish Football League (SLF) disagreed.
Two judges in a specialist tax tribunal decided the award of medals was a "supply of goods" and the SFL had to account for VAT on the value of the supply.
Judges were told a medal was worth £450 and 20 were awarded to the top team in each of the three divisions. The SFL lost a similar fight in a lower tribunal in 2012 and the Upper Tribunal dismissed an appeal after a hearing in Edinburgh.