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”
If the taxpayer was an accountable person for VAT purposes. 24TACD2019
