In our monthly round-up of major VAT case decisions and HMRC pronouncements, our VAT expert, Graham Elliott, transaction tax consultant at Withers Worldwide, reviews HMRC reaction to Bridport golf ruling and zero rated arguments in Zipvit
Sports supplies ruling in Bridport results in change of rules
HMRC has issued R&C Brief 25/14 on sporting supplies by members' clubs to non-members in the wake of the Court of Justice of the European Union (CJEU) December 2013 decision in Bridport Golf Club (C-495/12). This had confirmed that there was no justification for discriminating between supplies made to members and supplies made to non-members. UK legislation limits exemption to supplies to members of non-profit bodies. This distinction was held to be illegal under EU law.
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