In The Berkshire Golf Club and others v HMRC [2015] UKFTT 627 (7 December 2015) the FTT found that repayments to golf clubs that had charged VAT on green fees should only be reduced by 10% on the ground of unjust enrichment.
Green fees are the charges made by members golf clubs to non-members to play at and use their facilities. In HMRC v Bridport and West Dorset Golf Club [2014] STC 663 the CJEU had found that the UK was not entitled to rely on The Principal VAT Directive Arts 134(b) or 133(d) to exclude the supply of green fee golf by non-profit making clubs from the exemption. As a result of the decision many golf clubs had sought repayment from HMRC of output tax on green fees. Four clubs (including Berkshire) were chosen as broadly representative of all the claims.
HMRC raised...
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In The Berkshire Golf Club and others v HMRC [2015] UKFTT 627 (7 December 2015) the FTT found that repayments to golf clubs that had charged VAT on green fees should only be reduced by 10% on the ground of unjust enrichment.
Green fees are the charges made by members golf clubs to non-members to play at and use their facilities. In HMRC v Bridport and West Dorset Golf Club [2014] STC 663 the CJEU had found that the UK was not entitled to rely on The Principal VAT Directive Arts 134(b) or 133(d) to exclude the supply of green fee golf by non-profit making clubs from the exemption. As a result of the decision many golf clubs had sought repayment from HMRC of output tax on green fees. Four clubs (including Berkshire) were chosen as broadly representative of all the claims.
HMRC raised...
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.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")