RCB/19/15 VAT—supplies of sporting service by non-profit making bodies (2)
Revenue & Customs Brief, Issue 19. 2 November 2015
1 Purpose of this brief
This brief provides an update on HM Revenue and Custom (HMRC)'s work on unjust enrichment as announced in Revenue and Customs Brief 25/14 “VAT—supplies of sporting services by non profit making bodies” and explains what action members' golf clubs which submitted claims need to take now.
Members' golf clubs and other non-profit making sports clubs and their advisers.
Following the judgment by the Court of Justice of the European Union in Bridport & West Dorset Golf Club, HMRC announced that it was considering whether clubs would be unjustly enriched if claims were refunded in full. This brief reports the conclusion of that work.
4 Unjust enrichment update
HMRC's review found that if claims were credited in full some clubs would be unjustly enriched by 50 per cent and others by 67 per cent. Some clubs disagreed with the