Abbotsley Ltd and Others v Revenue and Customs: UTTC 19 Jun 2018

VAT – whether affiliation fees paid by golf clubs to golf associations standard-rated or exempt by virtue of Value Added Tax Act 1994 Schedule 9 Group 10 Item 3 – whether exemption applied to supplies to profit-making bodies – whether supplies relating to standardised handicaps essential to sport

Citations:

[2018] UKUT 191 (TCC), [2018] STC 1539, [2018] BVC 513

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 June 2022; Ref: scu.628066