Golf test case heads to Europe

A test case legal battle between Bridport & West Dorset Golf Club and HMRC has been referred to the European Court of Justice (ECJ). The case is likely to be heard by the ECJ in mid to late summer 2013. High Court judge, Mrs Justice Proudman, ruled that the issues in the case – which centres on whether visitors using the golf club have to pay VAT – are so complex that they require a reference to the European court for guidance. The case was heard in the Upper Tribunal in July. The issue in dispute is whether or not green fees charged to visitors should be treated as exempt from VAT. HMRC argues that they should be taxable for two reasons: