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Golf Club Refund Opportunity
Wednesday, 11 February 2009 12:54

Background

A recent ECJ case, Canterbury Hockey Club, looked at the issue of the extent to which the sporting exemption applied to corporate bodies and unincorporated associations. In the course of deciding on that case the Court considered the general scope of the exemption as it applies to sporting bodies.

The opportunity

At present, under UK law, non-profit making golf clubs may only exempt their green fee charges to members of the club. However, the judgement in the Canterbury case indicates that it may not be possible for the UK to restrict the exemption in this way. This would allow the exemption to extend to green fee charges to non-members and would open up the opportunity for a refund of VAT.

How far back can clubs claim?

If a claim is made prior to 31 March 2009, there is potential for claims to be made for the periods 1990 to 1996 and from 2006 onwards. It may also be prudent to make a claim for the intervening years as although at present this period is not open to claims legal action currently underway may change that situation.

How we can help

We would be happy to meet with you and discuss the potential for a claim and assist your organisation in bringing such a claim together in the tight time frame. We can also look at the potential down-side to making a claim and advise if the increased exempt income will lead to restrictions on input tax recovery. Please contact us if you would like to discuss this opportunity further. Although there are no guarantees at this stage that any claim will be paid, it would certainly be prudent to make a claim before the end of March deadline.
Last Updated on Wednesday, 11 February 2009 13:04
 

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