United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Bridport and West Dorset Golf Club [2012] UKUT 272 (TCC) (30 July 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/272.html
Cite as: [2012] UKUT 272 (TCC)

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HMRC v Bridport and West Dorset Golf Club [2012] UKUT 272 (TCC) (30 July 2012)

"Whether charges made by a non-profit-making golf club to persons who do not qualify as members are subject to Value Added Tax at the standard rate or exempt altogether. Interpretation of Articles 132 (1) (m), 133 (d) and 134 of the Principal VAT Directive. Appeal by HMRC against decision of First-tier Tribunal. Reference to the European Court of Justice."

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