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Bridport and West Dorset Golf Club Ltd v CRC (C-495/12), Court of Justice of the European Union
The taxpayer was a private non-profit-making golf club which accounted over several years for VAT on its green fees income from non-members.
The club claimed a repayment of the VAT in 2009 on the basis the fees were exempt under article 132(1)(m) of the EC VAT directive.
HMRC rejected the claim. The First-tier Tribunal allowed the taxpayer’s appeal. The Revenue appealed to the Upper Tribunal which referred the matter to the Court of Justice of the EU (CJEU) for a preliminary ruling.
The CJEU ruled that the exemption in article 132(1)(m) should apply to fees charged to visiting non-members although the club was not obliged to pass on the saving to players.
The judgment confirmed the view of big four company KPMG whose legal services team handled the litigation that VATA 1994 schedule 9 group 10 item 3 – a under which green fees...
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