The Finest Golf Clubs of the World v Revenue and Customs: VDT 21 Nov 2005

Appropriate classification of taxpayer’s activity – whether taxpayer was acting as an intermediary – appropriate treatment of membership fees paid in advance – time of supply – correct principle for ascertaining the division of unknown future supplies, between standard rated supplies and services outside the scope of UK VAT

Citations:

[2005] UKVAT V19347

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 21 July 2022; Ref: scu.238038