Anyone who has read a number of bridge columns in newspapers will be struck by the frequency with which even the world's top players make mistakes. . . .The key . . . lies in writing a program that can play the cards "perfectly."
– David Levy, from The Million Pound Bridge Program. In Heuristic Programming in Artificial Intelligence: The Second Computer Olympiad. Ellis Horwood Series in Artificial Intelligence. March, 1991.
The card game bridge is a sport and should be exempt from VAT, according to an opinion by the top adviser to the European Court of Justice. In an ongoing case brought by the English Bridge Union, advocate-general Yves Bot said it was a sport because it required mental effort as part of a challenge. HM Revenue and Customs had refused to reimburse the English Bridge Union for VAT payments on entry fees to tournaments. EU law requires proof of benefits to physical or mental well-being for a sport to claim VAT exemption.