Anniversaries in 2013
Carlisle and Silloth Golf Club 1913
The first great anniversary was the centenary of the Carlisle and Silloth Golf Club case in the Court of Appeal. Yes way back in 1913. The case reference is  3 KBD 75.
This is the case that established just how members’ clubs should pay tax on their green fees. It is still the law. The judges also explained that a members’ club trading for green fees is running a trade just like the proprietor of a golf club. Funny how these judges could understand the whole issue in 1913. The whole case is recited by HMRC as the law. Just sad that HMRC refuse to apply it and the members’ clubs cheat it.
Happy birthday AGCO!!
The second celebration is the 20th birthday of AGCO. Happy birthday to us!! Our first letters of protest about tax evasion and the potential VAT distortion were on 16th December 1993. And we still have all those letters on file. That’s letters to Michael Portillo when he was Treasury Secretary, letters to the head honcho of the Inland Revenue about the tax evasion, and letters to the special investigation department at the Inland Revenue.
So happy 20th birthday to all those AGCO supporters, committee members and golf course owners who have been fighting this issue for 20 years!! And well done to all those with the valuable correspondence going back that far!