In HMRC v Bridport & West Dorset Golf Club Ltd (Upper Tribunal – 6 August) a company which operated a golf club had for many years accounted for VAT on ‘green fees’ from non-members in accordance with Customs’ interpretation of the law and with the VAT tribunal decision in Keswick Golf Club v C & E Commrs (and related appeals) [1998] VATDR 267 (VTD 15493). However in 2009 it submitted a repayment claim on the grounds that it should have treated its green fees as exempt under Article 132(1)(m) of Directive 2006/112/EC. HMRC rejected the claim but the First-tier Tribunal allowed the company’s appeal. Judge Bishopp specifically declined to follow his own previous decision in Keswick Golf Club and held that...
