Andy Branson


VAT exemption for Non-profit Making Sports Clubs

HMRC have now released a Business Brief setting out their current standpoint following the European Court of Justice (CJEU) case concerning the Bridport and West Dorset Golf Club; http://www.hmrc.gov.uk/briefs/vat/brief2514.htm The basic position is that sporting services supplied by non-profit sports clubs to their non-members will no longer be liable to VAT at the standard rate… Read more