Whether charges made by a non-profit-making golf club to persons who do not qualify as members are subject to Value Added Tax at the standard rate or exempt altogether. Interpretation of Articles 132 (1) (m), 133 (d) and 134 of the Principal VAT Directive. Appeal by HMRC against decision of First-tier Tribunal. Reference to the European Court of Justice.
References: [2012] UKUT 272 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.466679