China Fleet Country Club
The client has challenged HMRC regarding their interpretation of the Sporting Directive regarding the application of VAT to non-member fees. The work to date has required a detailed analysis of both the Directive and the attendant UK legislation. The case was originally heard in the First Tier Tax Tribunal and judgement was eventually passed down favouring our interpretation of the Directive.
Following an HMRC appeal to the Upper Tribunal the matter has been remitted to the European Court on two points, each requiring an analysis of the wording of the Directive and it's intended effect. The decision of the court is expected early next year.