The document summarizes three tax cases from the UK:
1) The First-tier Tax Tribunal ruled that sports camps operated by Sports Academies Ltd during school holidays were taxable activities, not exempt welfare services, because their primary purpose was providing sports activities, not childcare.
2) An Advocate General opinion in a Polish case found that a horse trainer entering her own horses in races was an economic activity eligible for input tax deduction, as it helped promote her training business.
3) The Upper Tribunal overturned a First-tier Tax Tribunal decision and ruled that "free" casino chips given to players had no value for gaming duty purposes since players put no money at risk when using them.