Just before Christmas the ECJ announced that it agreed with KPMG in the long-running case of Bridport & West Dorset Golf Club v HMRC that VAT was not chargeable on green fees charged to visitors. I understand that the UTT has now to deal with the case which they had referred to the ECJ.
My question is: In the absence of a press release from HMRC or a decision by UTT, what do we advise golf club clients to do? Should they stop charging VAT on green fees from (say) 01/01/14 (and hence reduce green fees by 1/6th)? Should they continue to charge VAT but take the names and addresses of visitors so that refund can be made when better guidance is available?