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.

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VAT 鈥� exemption for supplies of certain services closely linked to sport or physical education 鈥� article 132(1)(m), Principal VAT Directive 鈥� entry fees for duplicate bridge tournaments 鈥� whether contract or duplicate bridge is a 鈥渟port鈥� within the meaning of article 132(1)(m) 鈥� reference to CJEU

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Published 1 December 2016