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Chipping Sodbury Golf Club and Others v Revenue & Customs; FTTTx 30 Aug 2012

References: [2012] UKFTT 557 (TC)
Links: Bailii
FTTTx VAT – sporting exemption for golf clubs – Article 13A(1)(m) Sixth Directive – members’ subscriptions – single supply or multiple supplies – Card Protection Plan considered – held single supply – profit making proprietary clubs – whether entitled to exemption – no – appeals dismissed
Last Update: 02-Oct-15 Ref: 466081

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