UTTC 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
[2015] UKUT 401 (TCC)
Bailii
England and Wales
VAT, European
Updated: 04 January 2022; Ref: scu.553187