Sport and physical education – Exemptions – golf club green fees – members’ club charging green fees to non-members – whether within exemptions – Principal VAT Directive arts 132 – 134, VATA Sch 9 Group 10 Item 3 – domestic legislation failing to implement Directive correctly – supplies exempt – appeal allowed
[2011] UKFTT 354 (TC)
Bailii
England and Wales
Updated: 06 October 2021; Ref: scu.443087