VAT Updates: February 2014

The latest in VAT news including Bridport, taxpayer's repayment supplement, a ruling on tax due despite fraudulent purchases, transfer of going concern issues and consultation on VAT returns

Golf members win sporting exemption case

Item 3, Group 10, Schedule 9, Value Added Tax Act 1994 (VATA), exempts sports supplies by 'eligible bodies' to participants, but, where the body operates a membership scheme, the exemption is limited under its provisions to supplies to members, thus excluding supplies to non-members (which are thus taxable).

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Golf members win sporting exemption case

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