Tag Archives: sports clubs

VAT and affiliation fees for sports clubs – Notice 701/45

HMRC has given notice of the withdrawal of its extra statutory concession (ESC) on VAT and affiliation fees for sports clubs, currently published as paragraph 3.6.2 of VAT Notice 701/45. “A sport’s governing body, or similar umbrella organisation, often charges … Continue reading

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VAT Repayments to Sports Clubs and Unjust Enrichment

There is a new HMRC Notice on VAT claims by non-profit making sports clubs. Revenue & Customs Brief 10 of 2016 “VAT- unjust enrichment: non-profit making sports clubs”. This replaces their 25/14 and 19/15. The background is the European Court … Continue reading

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