Abbotsley Ltd and Others v The Commissioners for HM Revenue and Customs:[2018] UKUT 0191 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Arnold and Judge Hellier on 19 June 2018.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
19 June 2018
Category:
Tax
Release date:
19 June 2018

Read the full decision in Abbotsley Ltd and Others v The Commissioners for HM Revenue and Customs:[2018] UKUT 0191 (TCC).

VAT – whether affiliation fees paid by golf clubs to golf associations standard-rated or exempt by virtue of Value Added Tax Act 1994 Schedule 9 Group 10 Item 3 – whether exemption applied to supplies to profit-making bodies – whether supplies relating to standardised handicaps essential to sport.

Published 19 June 2018