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Meaning of sport

21 September 2015
Issue: 4517 / Categories: Tax cases , Admin
The English Bridge Union Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 July 2015
The English Bridge Union organised tournaments and charged players an entry fee to take part. The Charity Commission decided that bridge fell within the definition of sport in the Charities Act 2006 s 2(3)(d). HMRC however ruled that it was not a sport for the purposes of the VAT exemption in VATA 1994 Sch 9 group 10. 
The First-tier Tribunal agreed with HMRC. The union appealed to the Upper Tribunal.
Mrs Justice Asplin referred the case to the Court of Justice of the EU to decide whether bridge was a sport within article 132(1)(m) of the Principal VAT Directive. This was because the tribunal could not “with complete confidence resolve the issue of the community law meaning of ‘sport’” to determine the appeal. 
The judge said the meaning of...

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