Michael Brady analyses recent case law concerning the VAT liability of fees relating to the sport of golf, and considers whether distortions of competition are justified
The Bridport and West Dorset Golf Club (Bridport) is currently in proceedings against HMRC concerning whether fees charged to non-members by (non profit-making) members’ golf clubs for use of the course and other facilities (green fees) fall within the exemption to VAT (the sporting exemption) in article 132(m) of EC Directive 2006/112/EC (the Directive or PVD). In the First-tier Tribunal (FTT) proceedings (TC1214) Bridport successfully argued that its own supplies of green fees were exempt from VAT and that the blanket distinction drawn in VATA 1994 between supplies made by a members’ sports club to its members (exempt) and those made to non-members (taxable) is...
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Michael Brady analyses recent case law concerning the VAT liability of fees relating to the sport of golf, and considers whether distortions of competition are justified
The Bridport and West Dorset Golf Club (Bridport) is currently in proceedings against HMRC concerning whether fees charged to non-members by (non profit-making) members’ golf clubs for use of the course and other facilities (green fees) fall within the exemption to VAT (the sporting exemption) in article 132(m) of EC Directive 2006/112/EC (the Directive or PVD). In the First-tier Tribunal (FTT) proceedings (TC1214) Bridport successfully argued that its own supplies of green fees were exempt from VAT and that the blanket distinction drawn in VATA 1994 between supplies made by a members’ sports club to its members (exempt) and those made to non-members (taxable) is...
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