23 July 2015
UT Decision: The English Bridge Union v HMRC
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
David Ewart QC acted for the English Bridge Union.
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