Dear all – as you are aware, after a long running issue over the collection of affiliation fees at proprietary courses we have got a ruling from the First Tier Tax tribunal that the affiliation fees cannot be collected by golf course owners as disbursements. It is basic tax law that any accountant or solicitor knows. A fee can only be treated as a disbursement if a) it is the liability of the customer b) the customer authorises the business to pay it c) it appears separately on an invoice and d) it can be collected from the customer. The old concession as Craig knows was to deal with uncertainty. I attach a letter to county unions explaining the position. I will also write to them in due course explaining the constitution and the relationship of owner and club. WE are lodging our notice of appeal to get the ruling that the affiliation fees to proprietary clubs are standard rated.
Please, Craig, accept this ruling with good grace and accept that proprietary clubs cannot possibly collect and pay fees any longer. Yorkshire is threatening clubs that don’t pay for 2016 by the end of January. almost all proprietary clubs collect their subs in the summer and for the current year. You really cannot allow these counties to continue this bully boy attitude of demanding money owners cannot collect and have not collected. the LGU should be a lesson for everyone – hence my email to Trish Wilson – running the show on £2.50 per head. Hopefully they will see the wisdom of changing their constitution to ensure that ladies’ sections are responsible for fees and taking out the mandatory fee. the ladies all pay the LGU without a grumble!