B2C services supplied where performed

Commentary – VAT Reporter ¶13-540

Eligible body

Case Law – Revenue and Customs Commissioners v Atrium Club Ltd. [2010] BVC 661 ; The Atrium Club Ltd [2009] BVC 2,273

Non-profit making body

Berthing rights

Case Law – Swansea Yacht & Sub Aqua Club. [1996] BVC 2,711

Clubhouse facilities

Case Law – Royal Thames Yacht Club. [1996] BVC 2,811

Generally

Case Law – Canterbury Hockey Club & Canterbury Ladies Hockey Club. [2005] BVC 2,709 ; Messenger Leisure Developments Ltd v Revenue and Customs Commissioners. [2005] BVC 363

Meaning of membership scheme

Case Law – Basingstoke & District Sports Trust Ltd. [1996] BVC 2,373