BRIDPORT FIGHTS SPORTS EXEMPTION AT CJEU

摘要

The well known case regarding the VAT treatment of golf course green fees, HMRC v The Bridport and West Dorset Golf Club Ltd [2012] UKUT272 (TCC), has been referred to the Court of Justice of the European Union (CJEU) for a decision concerning the restrictions applied to the sporting exemption. In common with some members' golf clubs, Bridport Club allows non-members to play in return for green fees. While HMRC accepts that member subscriptions are exempt, it regards green fees as taxable because non-member supplies fall outside the exemption.