Dealing with HMRC – policy paper

Revenue and Customs Brief 25 (2014): VAT - supplies of sporting services by non profit making bodies

HM Revenue and Customs treatment of VAT supplies of sporting services as a result of the judgment by the European Court in Bridport and West Dorset Golf Club Ltd.


Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.