FTTTx VAT – sporting exemption for golf clubs – Article 13A(1)(m) Sixth Directive – members’ subscriptions – single supply or multiple supplies – Card Protection Plan considered – held single supply – profit making proprietary clubs – whether entitled to exemption – no – appeals dismissed
[2012] UKFTT 557 (TC)
Bailii
England and Wales
Updated: 22 October 2021; Ref: scu.466081