Commentary

RCB/19/15 VAT—supplies of sporting service by non-profit making bodies (2)

Part V16 Forms and other HMRC material

RCB/19/15 VAT—supplies of sporting service by non-profit making bodies (2)

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.

2 Readership

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

3 Background

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

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