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Decision Number: |
v 19653 |
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Appellant:
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South Herefordshire Golf Club |
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Respondent:
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Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
W Michael S TILDESLEY OBE
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Date Of Decision:
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13/07/2006 |
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Main Category:
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VAT - EXEMPT SUPPLIES |
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Main Subcategory:
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Professional bodies |
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Notes:
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VAT – EXEMPT SUPPLIES – SPORTING SERVICES – The partnership ran a golf club which transferred the golfing services to two companies limited by guarantee – were the companies eligible bodies – no – they were not non-profit making bodies because they had the aim of making profit for the partnership – in the alternative they were under the commercial influence of Mr Lee, the senior partner of the partnership – the companies were liable to be compulsorily registered for VAT – Appeal dismissed.
VAT – ASSESSMENT – partnership assessed for VAT on standard rated supplies of staff to the companies – Appeal settled by consent.
VAT PROCEDURE: Penalty for alleged breach of directions – Costs order against the Appellants –no breach of directions – no substantive ground to depart from general rule that unsuccessful Appellants should not pay Respondents costs – No order for costs. |
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Decision(s) to Download:
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19653.doc 
19767.doc
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