Global Edition

VATman Appeals

A quick newsflash for some of our UK readers:

Following the First-Tier Tribunal decision in the case of The Bridport and West Dorset Golf Club Limited, HMRC has, not unexpectedly, decided to appeal. The following warning has been issued:

“HMRC consider that businesses should continue to follow the guidance in Notice 701/45 Sport and standard-rate these types of supplies made to non-members of a membership club. Should any golf clubs decide to exempt their green fees on the basis of the First-Tier Tribunal’s decision, HMRC will assess the underdeclared tax and enforce the assessments. Penalties may also be applicable in such cases.”

This news apart, brings you even more great stories this week than ever before. Enjoy!

Geoff Russell, Editor


Use the tabs above to select the section(s) which you wish to search.

Enter the name of the person, place, organisation or topic for which you are searching. Use as many words as required - there is no need to enclose them in quotation marks. Prefixing a search term with a hyphen/minus-sign will exclude results matching that term.

For example 'artificial -turf' will return results containing 'artificial' but not 'turf'.

In each month and year listed below every article that has ever appeared in golfbusinessnews is reproduced in reverse date order.