Advisers lucky enough to take clients for the odd 18-hole now and again may be pleased (as will the clients) by a court case which may make the rounds a little cheaper.
A decision, relating to VAT on green fees charged by members-only golf clubs on visiting golfers, has been referred by the Upper Tax Tribunal to the European Court of Justice (ECJ) for an opinion. The original case was brought by Bridport and West Dorset Golf Club, which argued that VAT on green fees, which are exempt from VAT for club members, should also be exempt for visiting golfers. HMRC disagreed and insisted that VAT continue to be charged. The First Tier Tax Tribunal agreed with Bridport and West Dorset Golf Club that supplies to non-members of green fees should be exempt. ...
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