Commentary

RCB/30/11 VAT—HMRC's position following the First-Tier Tribunal decision in the case of The Bridport and West Dorset Golf Club Limited

Part V16 Forms and other HMRC material

RCB/30/11 VAT—HMRC's position following the First-Tier Tribunal decision in the case of The Bridport and West Dorset Golf Club Limited

RCB/30/11 VAT—HMRC's position following the First-Tier Tribunal decision in the case of The Bridport and West Dorset Golf Club Limited

Revenue & Customs Brief, Issue 30. 27 July 2011

This brief explains HM Revenue & Customs' (HMRC's) position following the First-Tier Tribunal decision in the case of The Bridport and West Dorset Golf Club (TC/2009/122260). The appeal concerned the VAT liability of green fees charged by the golf club to non-members.

Background

Bridport and West Dorset Golf Club is a non-profit making members' golf club. The issue before the tribunal was whether the charges, known as green fees, made by the club to

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