Amanda Brown examines the recent CJEU judgment in Bridport, a case which raises issues of wider interest than only the VAT treatment of ‘green fees’ paid by visiting golfers
On 19 December 2013 the CJEU released its judgment in HMRC v Bridport and West Dorset Golf Club Ltd (C-495/12) following a reference from the Upper Tribunal (UT) in July 2012. At first glance Bridport is a case of limited interest restricted to golf clubs and visiting golfers; however beneath the surface the judgment raises issues of greater interest.
The case concerns the VAT treatment of green fees paid by visiting golfers to non-profit making members’ golf clubs. As a brief recapitulation of the facts and matters before the CJEU: Bridport is a...
