The VAT treatment of some income received by caravan site owners will change on 1 January 2012.
HMRC are withdrawing 3 concessions and as a result charges relating to business rates, water and sewerage recharges (where these are not separately metered to the pitch) and first-time connection charges for gas, electricity, water and sewerage (again unless these are separately metered to the pitch) ...
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HMRC have now announced their reaction to their defeat at the First Tier Tribunal in the case brought by The Bridport and West Dorset Golf Club concerning the VAT liability of green fees and other payments received from non-members.
The Tribunal found that HMRC were incorrect to subject supplies of this kind to VAT, but HMRC considers that the Tribunal has “erred” in its interpretation of ...
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The VAT tribunal has recently considered the VAT treatment of green fees received by members golf clubs. HMRC had treated them as subject to VAT but the Tribunal has decided that in the case of the Bridport and West Dorset Golf Club Limited, the green fees paid by non-members could be exempt from VAT in the same way as the fees paid by the members ...
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