As reported in last month’s edition, HMRC has reversed its guidance in relation to the VAT treatment of fees paid by non-members of non-profit sporting clubs following the Court  of Justice of the European Union’s (CJEU’s) decision in Bridport and West Dorset Golf Club1. Following that change, HMRC has now issued VAT information sheet 01/15 which provides detailed guidance on its position on claims made for the recovery of overpaid VAT.

In particular, the sheet provides detailed guidance on time limitation, single/multiple supplies and to which sporting organisations HMRC believes the Bridport judgment applies. As ever, the safest advice if you believe you have a claim is to not delay and seek appropriate professional advice as soon as possible.

To read VAT information sheet 01/15 click here.