I help out on a voluntary basis with a professional football club in Scotland.
Due to the season being cut short clubs are now starting to offer their season ticket holders refunds for the 2019/20 season for games that are not going to be played.
They appear to be missing an opportunity whereby if the season ticket holder decides to not take the refund to help support the club (as many are not) then it is my view that the unpaid refund now converts to a donation and not a vatable sale to the club. This therefore should allow the club to reclaim the vat that it has already paid at the start of the season when it treated the income as a sale.
This potential refund runs into many thousands of pounds for some clubs.
I would be interested if others who are more vat experienced agree with me and if the clubs should being do more than simply saying on its website that any refunds not taken up will be treated as a donation.
I presume the same situation is happening all over the UK as many leagues have cut their season short.