Well you win some you lose some.

There was a story the other day involving the playing of Bridge. The English Bridge Union had attempted to have the game recognised as a sport so that members did not have to pay VAT on their competition fees however; a tax tribunal ruled that Bridge did not contain enough physical energy to class it as a sport.

At the other end of the scale, guests at a private gold club could receive a tax rebate on their green fees. Since the early nineties, playing a round of gold at a non for profit gold club had been exempt from VAT and was only limited to members by HMRC. This meant that any visitors to the golf club would have to pay a fee to play a round of golf including the VAT.

The European Court has now ruled that the exemption for members should also be extended to visitors and can be backdated for at least four years. Up to 1,000 golf clubs are expected to apply for the rebate.

This has followed a long running campaign by Bridport and West Dorset golf club in attempts to claim back the tax and could be in the region of £100,000.

Accountant Wilkins Kennedy says the overall VAT rebate could be an estimated £115 million. HMRC have not yet decided on whether they will appeal.

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