Abbotsley Ltd & Ors v Revenue and Customs Commissioners  BVC 513
 UKUT 0191 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
The Hon Mr Justice Arnold and Judge Charles Hellier
Decision released 19 June 2018
Value added tax – Whether affiliation fees paid by golf clubs to golf associations standard-rated, or exempt under VATA 1994, Sch. 9, Grp. 10, item 3 – Whether exemption applied to supplies to profit-making bodies – Whether supplies relating to standardised handicaps essential to sport – Clubsʼ appeal dismissed.