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 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