Commentary

RCB/25/14 VAT—supplies of sporting services by non-profit making bodies – implications of the judgment by the European Court in Bridport and West Dorset Golf Club Ltd (C-495/12)

Part V16 Forms and other HMRC material

RCB/25/14 VAT—supplies of sporting services by non-profit making bodies – implications of the judgment by the European Court in Bridport and West Dorset Golf Club Ltd (C-495/12)

RCB/25/14 VAT—supplies of sporting services by non-profit making bodies – implications of the judgment by the European Court in Bridport and West Dorset Golf Club Ltd (C-495/12)

Revenue & Customs Brief, Issue 25. 25 June 2014

Purpose of this brief

This brief provides an update on HM Revenue & Customs (HMRC) policy following the decision by the Court of Justice of the European Union in Bridport & West Dorset Golf Club in December 2013. It explains HMRC's—

  1.  

    —     interpretation of the judgment and the subsequent change to the policy

  2.  

    —     approach to repayment claims by non-profit making golf clubs and other members' sports clubs in respect of VAT incorrectly charged to non-members.

It also updates the position set out in Revenue and Customs Brief 30/11 issued 27 July 2011 (RCB/30/11, Division V16.3).

Readership

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

Background

Bridport and West Dorset Golf Club is a non-profit making members' golf club. Under EU Law supplies by non-profit making bodies of services closely linked and essential to sport to persons taking part in sport are exempt

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