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.

Click here for the full decision.