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Golf club claims - Update

December 2015

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Update on Sporting Services  (Golf club) claims

HMRC have published Revenue and Customs Brief 19/2015 which sets out their requirements for the consideration of claims by sporting members' clubs for VAT overpaid on certain supplies including Green Fees.

It appears HMRC are hoping that clubs will drop their claims for further VAT restricted under the unjust enrichment rationale if they are offered a sweetener now.

http://www.gov.uk/government/publications/revenue-and-customs-brief-19-2015-vat-supplies-of-sporting-service-by-non-profit-making-bodies-2

 

 

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