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Earlsferry Thistle Golf Club v HMRC

The Scottish case of Earlsferry Thistle Golf Club v HMRC (TC02602 – 25 March) concerned a Scottish golf club (E) which did not own a golf course but paid another club (G) an annual fee for the right to use G’s course at specific times. Following the CJEU decision in HMRC v Canterbury Hockey Club E submitted a repayment claim on the grounds that the fees charged by G should have been treated as exempt from VAT. HMRC rejected the claim but made a repayment to G which in turn made a repayment to E. In 2011 following the FTT decision in HMRC v Bridport & West Dorset Golf Club Ltd E submitted a further claim. HMRC again rejected the claim and E lodged an appeal with the FTT contending that there was an appealable matter within VATA 1994 s 83(1)(b). HMRC...

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