[2009] EWHC 399 (Ch).

Chancery Division.

Lewison J.

Judgment delivered 6 March 2009.

Value added tax – Exemption – Promotion of shooting and conservation – Supplies by association to members – VAT status of residual supplies – Undertaking of various activities of public benefit – Whether activities political, philanthropic or civic – Whether supplies closely linked with sport – Taxpayer’s appeal allowed; case remitted to tribunal – Council Directive 77/388, art. 13(A)(1)(l), (m).

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