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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.
Published 1 December 2016