HMRC has applied to the upper tribunal to put an appeal for golf club VAT rebates on hold until 18 July, until it decides whether to argue unjust enrichment.
An HMRC spokesperson told AccountingWEB: “HMRC is still considering the decision carefully. We are looking to resolve the position as soon as possible.”
This means HMRC would need to know if golf clubs’ pricing structures passed the economic burden of VAT onto its customers.
The appeal is on the back of the ECJ decision in December last year, when it was ruled that Bridport & West Dorset golf club did not...