Policy paper

Revenue and Customs Brief 19 (2015): VAT – supplies of sporting service by non-profit making bodies (2)

This brief provides an update on HMRC’s work on unjust enrichment as announced in Revenue and Customs Brief 25 (2014).

This publication was withdrawn on

This Revenue and Customs brief was archived on 4 May 2016. For more information please see Revenue and Customs brief 10 (2016).

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This Revenue and Customs brief was archived on 4 May 2016. For more information please see Revenue and Customs brief 10 (2016).

This brief provides an update following the judgment by the Court of Justice of the European Union in Bridport & West Dorset Golf Club, HMRC announced that it was considering whether clubs would be unjustly enriched if claims were refunded in full. This brief reports the conclusion of that work.

Published 2 November 2015