The Commissioners for HM Revenue and Customs v The Bridport and West Dorset Golf Club Limited: [2012] UKUT 272 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman DBE on 30 July 2012.

Read the full decision in The Commissioners for HM Revenue and Customs v The Bridport and West Dorset Golf Club Limited: [2012] UKUT 272 (TCC).

Whether charges made by a non-profit-making golf club to persons who do not qualify as members are subject to Value Added Tax at the standard rate or exempt altogether. Interpretation of Articles 132 (1) (m), 133 (d) and 134 of the Principal VAT Directive. Appeal by HMRC against decision of First tier Tribunal. Reference to the European Court of Justice.

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