LON (94/1469 & LON/94/2081)

No. 14,046

Decision given 28 March 1996.

Exemption – Sporting facilities – London clubhouse of the Yacht Club – Whether the facilities provided in the clubhouse were ‘services closely linked with and essential to sport’ – Whether subscriptions could be apportioned between different facilities provided by the club – Value Added Tax Act 1994, Sch. 9, Grp. 10, item 3.

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