[2018] 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.

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