The English Bridge Union Limited v The Commissioners for HM Revenue and Customs:[2015] UKUT 0401 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Asplin and Judge Berner on 23 July 2015.
Read the full decision in .
VAT – exemption for supplies of certain services closely linked to sport or physical education – article 132(1)(m), Principal VAT Directive – entry fees for duplicate bridge tournaments – whether contract or duplicate bridge is a “sport” within the meaning of article 132(1)(m) – reference to CJEU
Published 1 December 2016