A Walk Down the Fairway of Value Added Tax: A Practical Guide to Vat for Golf Clubs (VAT Guides) - Softcover
The decision of the European Court of Justice in Canterbury Hockey Clubs changes the Value Added Tax (VAT) liability of temporary member's income (green fees) from being standard rated to being VAT exempt. Earlier, the UK's House of Lords finally ruled that the introduction of the three year cap on refunds of overpaid VAT was illegal. As a result of these two decisions, members' golf clubs can submit claims to Her Majesty's Revenue and Customs for refunds of VAT on temporary members' income in respect of sporting services provided. This second edition of A Walk down the Fairway of Value Added Tax gives all the information needed to make a claim, along with the legal reasoning behind the liability changes that have taken place. If a claim is made for the period from January 1, 1990 to December 4, 1996, the claim has to be made by the March 31, 2009. If this deadline is not met, claims will be restricted to three years prior to the date of the claim.
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About the Author:
Ian Fleming spent 26 years with Customs before joining the Armstrong Watson Group of Chartered Accountants in 1989. He retired in 2007 but not before setting up his own consultancy business, Indirect Tax Cumbria, in 2006.
"About this title" may belong to another edition of this title.
- PublisherSpiramus Press
- Publication date2009
- ISBN 10 1904905889
- ISBN 13 9781904905882
- BindingPaperback
- Edition number2
- Number of pages96
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A Walk Down the Fairway of Value Added Tax (Vat Guides)
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Spiramus Press 16/02/2009
(2009)
ISBN 10: 1904905889
ISBN 13: 9781904905882
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Paperback
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