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) >> The English Bridge Union Ltd v Revenue And Customs [2015] UKUT 401 (TCC) (23 July 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/401.html
Cite as: [2015] BVC 528, [2015] STI 2631, [2015] UKUT 401 (TCC), [2016] STC 25

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The English Bridge Union Ltd v Revenue And Customs [2015] UKUT 401 (TCC) (23 July 2015)

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

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