Bridport and West Dorset
What’s it all about? The gist of it is that membership fees at golf clubs are VAT exempt but green fees have been standard rated. The Government did that in 1994. It was actually designed to ease the distortion. There is a provision that additional income is not VAT exempt if in competition with proprietary clubs.
Bridport challenged this and said that the green fees were so key to their business that they weren’t additional income but core income. They won at the First Level Tribunal. AGCO clubs lobbied HMRC to appeal. Fortunately they did and it went to the Upper Tribunal. The Judge, the Honourable Mrs Justice Proudman, dispatched it to the European Court with 8 questions to be referred to Europe.
AGCO, instructed barrister, Jeremy Woolf to act for us to try to get us joined in on the case. We wanted to make a written representation about the distortion and support HMRC in trying to fight the Bridport case. Sadly the judge turned us down but at least HMRC knew the point we were making.
Click here and read on: The Bridport Judgment from Europe – Disaster