Ruth Corkin (Grant Thornton) on whether a golf club needs to account for VAT on non-member fees and if a claim can be made for VAT over paid.
Question
Our golf club has been told that it does not need to account for VAT on non-member fees to play golf and that a claim can be made for VAT over paid on these fees. Is this the case and how can a claim be made?
Answer
Not-for-profit sports clubs have been battling for a number of years over the VAT treatment of fees paid by non-members to participate in sport. The litigation has been led by golf clubs but the principles apply to other sporting clubs.
Background
VATA 1994 Sch 9 Group...
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Ruth Corkin (Grant Thornton) on whether a golf club needs to account for VAT on non-member fees and if a claim can be made for VAT over paid.
Question
Our golf club has been told that it does not need to account for VAT on non-member fees to play golf and that a claim can be made for VAT over paid on these fees. Is this the case and how can a claim be made?
Answer
Not-for-profit sports clubs have been battling for a number of years over the VAT treatment of fees paid by non-members to participate in sport. The litigation has been led by golf clubs but the principles apply to other sporting clubs.
Background
VATA 1994 Sch 9 Group...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
