In Bridport & West Dorset Golf Club Ltd v HMRC (TC01214 – 10 June) a company which operated a golf club had accounted for VAT on ‘green fees’ from non-members in accordance with Customs’ interpretation of the law and with the VAT tribunal decision in Keswick Golf Club (and related appeals) [1998] VATDR 267 (VTD 15493).
However in 2009 it submitted a repayment claim on the grounds that it should have treated its green fees as exempt under Article 132(1)(m) of Directive 2006/112/EC. HMRC rejected the claim but the First-tier Tribunal allowed the company’s appeal.
Judge Bishopp specifically declined to follow his own previous decision in Keswick Golf Club.
He held that the exclusion of supplies to non-members from the scope of the exemption in VATA 1994 Sch 9 Group 10 Item 3 was ‘not capable of properly...
