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.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 23 July 2015

Read the full decision in Thje English Bridge Union Limited v The Commissioners for HM Revenue and Customs:[2015] UKUT 0401 (TCC).

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