Case Law

This page shows a summary of relevant case law. To view the section of legislation to which the case law applies, click the link below:

Case Law

Commissioners for Her Majesty’s Revenue & Customs v Bridport and West Dorset Golf Club Limited [2013]C-495/12 examined whether the payment of green fees fell within the category of the specific exemption provided under Article 132(1)(m) of Directive 2006/112 which provides for an exemption for “the supply of certain services closely linked to sport or physical education by non-profit-making organisations to persons taking part in sport or physical education”

This tax appeal considered if the taxpayer was an accountable person for VAT purposes. 24TACD2019

This appeal concerned the VAT treatment of services of a locum doctor to a GP clinic. 126TACD2020