In Edgbaston Golf Club Limited v HMRC [2018] TC06430, the First-Tier Tribunal (FTT) dismissed the golf club’s Fleming claim. It could not be said to have been made to HMRC on time as it was sent to the wrong email address.

Following the Bridport and West Dorset Golf Club CJEU decision, green fees charged to non-members of not for profit golf clubs were found to be exempt under the sports exemption in the same way that members green fees were.

The FTT found for HMRC:

As the email address was incorrect, the claim had not been made and the appeal was dismissed.

Planning point:

The claim was made under the current wording of the law. When making any claim (VAT or otherwise), by email, ensure that the correct email is used. In particular, note that most HMRC email addresses include ‘.gsi’. Failure to use the correct email address may result in a missed claim deadline.

Links

Reclaims and unjust enrichment

Green fees (not-for-profit clubs) VAT

External link: Edgbaston Golf Club Limited v HMRC [2018] TC06430


 

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