What is a sport? This was the question which faced the First Tier Tax Tribunal in English Bridge Union v HMRC. Amy Mannion, for HMRC, persuaded the Tribunal that the well-known card game, Bridge, was not a sport, and avoided a reference to the European Court on the question of what constitutes a sport for the purposes of European VAT Law. The English Bridge Union had been seeking to benefit from a VAT exemption on competitor entries to sports competitions.