Clubbing

I think this should be a straightforward query but I would be grateful if readers with any practical experience of this situation could clarify matters.

I have several clients who belong to local golf and sailing clubs. These often started as a purely social activity but naturally business is generated from their contacts and fellow club members.

The clients have personal membership and if subscriptions are paid by their companies these are put down to drawings or occasionally charged as a benefit in kind – a settlement of pecuniary liability.

However I have started to wonder whether the clubs might offer a “corporate membership” which is charged to a company but such that the club benefits are accessible by director.

I presume that the cost would still be a benefit in kind as far as the director is concerned but would this change...