InRoyal Troon Golf Club v HMRC[2015] UKFTT 121 (17 March 2015) the FTT found that a golf club selling food and drink to its members was not making supplies to itself.
The Royal Troon (RT) golf club was appealing against HMRC’s refusal of a claim for repayment concerning output tax on food and drink. The issue was whether the club which bought food and drink for the private needs of its members acted in a private capacity as the final consumer taking any supplies by the club to its members outside the scope of VAT.
RT relied on the direct effect of EU law to assert that the application of UK law was incompatible with the Principal VAT Directive. The FTT therefore analysed the position both under EU law and under UK law.
The FTT first...
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InRoyal Troon Golf Club v HMRC[2015] UKFTT 121 (17 March 2015) the FTT found that a golf club selling food and drink to its members was not making supplies to itself.
The Royal Troon (RT) golf club was appealing against HMRC’s refusal of a claim for repayment concerning output tax on food and drink. The issue was whether the club which bought food and drink for the private needs of its members acted in a private capacity as the final consumer taking any supplies by the club to its members outside the scope of VAT.
RT relied on the direct effect of EU law to assert that the application of UK law was incompatible with the Principal VAT Directive. The FTT therefore analysed the position both under EU law and under UK law.
The FTT first...
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