Hot on the heels of the Canterbury Hockey European Court decision - to the effect that membership of governing bodies by clubs can be exempt as long as the supplies made are closely related and essential to the sports services themselves - we now have a ruling from the High Court in another interesting sports case, British Association for Shooting and Conservation.rnThe VAT tribunal, in this case, had intimated that a service was only essential to the sports service provided that it involved actual facilities for the sport. The High Court has said that this is too narrow and that wider considerations need to be taken into account.
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