The Commissioners for HM Revenue and Customs v The Bridport and West Dorset Golf Club Limited
| Jurisdiction | UK Non-devolved |
| Judge | Mrs Justice Proudman |
| Neutral Citation | [2012] UKUT 272 (TCC),[2012] UKUT 272 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Subject Matter | Tax,30 July 2012 |
| Date | 30 July 2012 |
| Published date | 01 December 2016 |
[2012] UKUT 272 (TCC)
Appeal number FTC/74/2011
Whether charges made by a non-profit-making golf club to persons who do
not qualify as members are subject to Value Added Tax at the standard rate
or exempt altogether. Interpretation of Articles 132 (1) (m), 133 (d) and 134
of the Principal VAT Directive. Appeal by HMRC against decision of First-
tier Tribunal. Reference to the European Court of Justice.
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS
Appellants
- and -
THE BRIDPORT AND WEST DORSET GOLF CLUB LIMITED
Respondent
TRIBUNAL: The Hon Mrs Justice Proudman DBE
Sitting in public at the Rolls Building London EC4A 1NL
Mr Raymond Hill, instructed by the General Counsel and Solicitor to HM Revenue and
Customs, for the Appellants
Mrs Amanda Brown of KPMG LLP for the Respondent
© CROWN COPYRIGHT 2012
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