VAT refunds for golf clubs set to reimburse non-members

This item was filled under Tax

HMRC have published an update on how they will deal with VAT repayment claims following the decision in Bridport & West Dorset Golf Club (C-495/12).

The judgment by Court of Justice of the European Union last December led to the Revenue agreeing that supplies of sporting services to members and non-members of non-profit-making sports clubs are exempt from VAT – provided the …

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