In PB Golf Club Ltd (t/a Potters Bar Golf Club) v HMRC (TC02346 – 16 November) a company submitted a repayment claim following the CJEU decision in HMRC v Canterbury Hockey Club (CJEU Case C-253/07) on the grounds that it should have treated its green fees as exempt of VAT. HMRC rejected the claim. Following the First-tier Tribunal decision in HMRC v Bridport & West Dorset Golf Club Ltd (TC01214) the company applied to lodge a late appeal. HMRC opposed the application but the First-tier Tribunal granted it. Judge Radford observed that the Upper Tribunal had referred the Bridport & West Dorset Golf Club Ltd case to the CJEU so that ‘allowing this appeal out of time would cause no serious prejudice to HMRC’.
Why it matters: The substantive issues in this case are similar to those raised in the Bridport & West Dorset Golf Club...
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