A Walk down the Fairway of Value Added Tax

This is a timely update of Ian Fleming’s invaluable guide, first published in 2006.

For anyone involved in the administration of golf clubs, and in particular with their finances, grappling with VAT has been a thorny issue ever since it was introduced in the UK in 1973.

This book explains the basic rules of VAT as they affect golf clubs. Written for club secretaries, treasurers, finance committee chairmen and accounting practices that have golf clubs as their clients, it highlights many of the most common problems likely to arise in the context of VAT. The author offers practical advice, such as how to avoid an unexpected VAT bill on a refurbishment of the clubhouse.

With this book as a reference, it will be easier to avoid the many VAT ""bunkers"" which can create unwelcome and costly traps for golf clubs.

The third edition includes a new chapter to cover the consequences of the Bridport and West Dorset Golf Club case and new HMRC guidance.

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.  He has experience of the full range of customs & excise work, VAT, and the other indirect taxes.   He is a Fellow of the Institute of Indirect Taxation and also a Council Member. Ian is also a keen golfer and an active member of his local club. He can be contacted by e-mail - ianfleming@greentaxes.co.uk.