Was a company operating a golf club profit-making?
In HMRC v Stoke by Nayland Golf and Leisure [2018] UKUT 308 (17 October 2018) the Upper Tribunal (UT) upheld the FTT’s decision that a company operating a golf club was non-profit making for the purpose of the sport exemption (VATA 1994 Sch 9 Group 10 item 3).
Leisure operates a golf club on the site of the Stoke by Nayland Hotel Golf and Spa resort. Ownership and management of the entire site between 1973 and 1996 was held and carried on wholly by Stoke by Nayland Club Ltd (‘Club’) which is a profit-making company. Leisure was established in 1996 following a decision by Club to separate the golf course from the rest of the commercial group. Leisure pays Club an annual licence fee for use of the golf and fitness facilities which remain in the ownership of Club....
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Was a company operating a golf club profit-making?
In HMRC v Stoke by Nayland Golf and Leisure [2018] UKUT 308 (17 October 2018) the Upper Tribunal (UT) upheld the FTT’s decision that a company operating a golf club was non-profit making for the purpose of the sport exemption (VATA 1994 Sch 9 Group 10 item 3).
Leisure operates a golf club on the site of the Stoke by Nayland Hotel Golf and Spa resort. Ownership and management of the entire site between 1973 and 1996 was held and carried on wholly by Stoke by Nayland Club Ltd (‘Club’) which is a profit-making company. Leisure was established in 1996 following a decision by Club to separate the golf course from the rest of the commercial group. Leisure pays Club an annual licence fee for use of the golf and fitness facilities which remain in the ownership of Club....
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