|
Decision Number: |
TC 04774 |
|
Appellant:
|
The Berkshire Golf Club, The Glen Golf Club & The Wilmslow Golf Club |
|
Respondent:
|
The Commissioners For Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
John BROOKS
|
|
Date Of Decision:
|
07/12/2015 |
|
Main Category:
|
VAT - REPAYMENTS |
|
Main Subcategory:
|
Vat - repayments |
|
Notes:
|
VAT – Unjust enrichment – Claim for repayment of VAT on green fees following CJEU decision in Bridport & West Dorset Golf Club – Whether appellant golf clubs would be unjustly enriched – If so extent of unjust enrichment – Whether course maintenance costs have “direct and immediate” link to tee advertising and/or buggy hire – Liability of supply of green fees to corporate bodies and to tour operators under the Tour Operators Margin Scheme |
|
Decision(s) to Download:
|
TC04774.pdf 
|
