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.
Read the full decision in .
VAT 鈥� 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 鈥� whether exemption applied to supplies to profit-making bodies 鈥� whether supplies relating to standardised handicaps essential to sport.
Updates to this page
Published 19 June 2018