As many of you know the Association of Golf Course Owners sent a case to the European Commission asking that the Commission take infringement proceedings against the United Kingdom over the VAT distortion in sport. Those papers were lodged by AGCO in Brussels in December 2013. The case was supported by evidence from several proprietary golf clubs and also supported by counsel’s opinion from Valentina Sloane, one of the top tax barristers from Monckton Chambers. All background work was done in house by AGCO volunteers, with AGCO supporters providing funds for the barrister. The case has at long last been referred to the United Kingdom for them to answer the initial complaint. The papers we put forward were very technical and revolve around whether members’ clubs should really be considered as non-profit making, in view of their trading, and also the technicality of the wretched VAT Sports Order 1999 which stopped us renting out golf courses under licence to members. I attach a note received from Brussels from our case worker. I will also now be making some further comments once we receive a response from the Information Commissioner on our appeal for certain information from HMRC on the trading levels of members golf clubs.
We are also still awaiting for the judgment in our separate First Tier Tax Tribunal case which was heard in London in March.
I will be cracking a bottle of bubbly tonight as things are at last progressing in Brussels! Stick with everything every thing AGCO is doing. (15 11 13 saunders-info EU pilot D5589761) click here to download