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04 August 2011
Issue: 4316 / Categories: Tax cases , VAT
The Bridport and West Dorset Golf Club Ltd (TC1214)

A golf club had for many years accounted for VAT on its green fee income received from non-members paying on its course. In 2009 in light of recent case law the club made a voluntary disclosure to recover the output tax which it believed no longer to be due.

HMRC did not allow the claim saying the green fees were subject to standard-rate VAT.

VATA 1994 Sch 9 Group 10 Item 3 exempts subscription and joining fee income for members of a non-profit making sports body such as a members’ golf club run by a committee comprised mainly of volunteers.

The Revenue argued that UK VAT law did not extend the exemption to fees charged by such organisations to non-members – for example green fees – becaue they did...

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