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Chipping Sodbury Golf Club v HMRC

In Chipping Sodbury Golf Club v HMRC (TC02234 – 13 September) a UK golf club had accounted for VAT on its members’ subscriptions. It subsequently submitted a repayment claim backdated to 1973 contending that these subscriptions should have been treated as exempt under Article 13A1(m) of the EC Sixth Directive. HMRC made the repayment for periods from 1990 onwards but rejected the claim for the periods from 1973 to 1989 on the grounds that until 1 January 1990 the UK had been authorised to tax the transactions by virtue of Article 28(3)(a) of the Directive. The FTT dismissed the club’s appeal.

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Why it matters: The FTT upheld HMRC’s view that although a golf club had a right under EC law to treat members’ subscriptions as exempt...

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