Commentary

RCB/10/16 VAT—unjust enrichment: non-profit making sports clubs

Part V16 Forms and other HMRC material

RCB/10/16 VAT—unjust enrichment: non-profit making sports clubs

RCB/10/16 VAT—unjust enrichment: non-profit making sports clubs

Revenue & Customs Brief, Issue 10. 4 May 2016

1 Purpose of this brief

This brief provides information on how HM Revenue and Customs will treat claims for VAT refunds from sports clubs following the First Tier Tribunal (FTT) decision in Berkshire and Others handed down on 07 December 2015. This brief cancels Revenue and Customs Brief 25/14 and 19/15.

2 Readership

Members' golf clubs and other non-profit making sports clubs and their advisers.

3 Background

The Court of Justice of the European Union found, in the case of Bridport and West Dorset golf club, that the UK had incorrectly applied VAT to certain supplies made to visitors of non-profit making clubs. HMRC had subsequently denied repayment of VAT claims for overpaid VAT on the basis they would be unjustly enriched.

A number of clubs challenged HMRC's refusal to pay out claims and appealed to the FTT. While the FTT

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