Into the long grass
In 2011 a Tax Tribunal decided that the UK’s rules on VAT exemption for sports clubs didn’t comply with European law. Members’ golf clubs in particular would probably be entitled to refunds on green fees charged to non-members over the last four years. Not surprisingly, HMRC appealed the decision, and the Upper Tribunal has decided to seek a ruling from the European Court of Justice. That can take a couple of years.
In the meantime, HMRC say that they will not pay claims from other golf clubs, and they are not inviting any more claims. But if any golf club wants to jump on this particular bandwagon, they should do so as soon as possible – the four-year limit on repayments runs from when you put the claim in. We can’t tell which way the decision will go, but we can advise you on what’s involved in a VAT claim.