Defining a Sport: A Bridge Too Far for VAT Exemptions

Deciding whether or not an activity is a sport can have important tax consequences, as the governing body of Bridge discovered. However, while the European Court of Justice ruled that Bridge does not constitute a sport, the decision overlooked several crucial factors that should have been accounted for.

RELATED POST

NZ Rugby vs. INEOS – A Sports Sponsorship Standoff

New Zealand Rugby (“NZR”) has today announced that it is taking legal action against British petrochemical company, INEOS, over an…

Rugby’s Breakaway League: A Legal Perspective

Last week, the news broke that rugby union may be the next sport to experience the disruption of a breakaway…

England Rugby’s Overseas Player Rule – A Restraint of Trade?

1. Introduction Since 2012, the Rugby Football Union (“RFU”) has operated a policy under which players playing for clubs outside…

Worcester & Wasps: The Rugby Creditors Rule

1. Introduction Following a dark two months, in which Premiership Rugby has lost two clubs to insolvency events, there may…