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Vol 21 No 11 Nov/Dec 2016

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
A Walk Down the Fairway of Value Added Tax: A Practical Guide to VAT for Golf Clubs 3rd ed isbn 9781907444753

A Walk Down the Fairway of Value Added Tax: A Practical Guide to VAT for Golf Clubs 2nd ed


ISBN13: 9781904905882
New Edition ISBN: 9781907444753
Previous Edition ISBN: 9781904905417
Published: February 2009
Publisher: Spiramus Press Ltd
Country of Publication: UK
Format: Paperback
Price: Out of print



Revised to take account of the changes as a result of the Canterbury Hockey Club and Ladies Hockey Club case.

VAT is probably the furthest thought from anyone’s mind as they look out from the clubhouse towards the first tee. But 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 is intended as a guide to the basic rules of VAT as they affect golf clubs 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, and offers some practical solutions, 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.

Subjects:
Sports Law, Taxation
Contents:
CHAPTER 1: THE STANCE;
The Status of Golf Clubs
CHAPTER 2: THE GRIP
The VAT Exemption for competition and entry fees
CHAPTER 3: THE RULES OF GOLF
The VAT Exemption for Sport and Physical Recreation
CHAPTER 4: A BIRDIE OR AN EAGLE ;
1990. Refunds of VAT ;
CHAPTER 5: BUNKER PLAY
Partial Exemption
CHAPTER 6: DRIVER OR A NINE IRON ;
VAT Liability: taxable or exempt? ;
CHAPTER 7: THE HANDICAP SYSTEM ;
The VAT Legislation and liability of fees ;
CHAPTER 8: MIXED FOURSOMES
Attribution of input tax to taxable supplies: some specific examples of club expenditure ;
CHAPTER 9: LOCAL RULES
Less common VAT rules ;
CHAPTER 10: AN 18 HOLE PLAY-OFF
Recent court decisions that materially affect VAT accounting
CHAPTER 11: A VISIT FROM THE ROYAL AND ANCIENT GOLF CLUB ;
How to deal with a VAT inspection ;
APPENDIX A: Legislation Extracts ;
APPENDIX B: Customs & Excise Business Brief 3/96
APPENDIX C: Golf Club VAT cases ;