Sport or physical education services
B2C services supplied where performed
Commentary –
Indirect Tax 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
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