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The decision of the European Court of Justice in Canterbury Hockey Clubs changes the Value Added Tax (VAT) liability of temporary member's income (green fees) from being standard rated to being VAT exempt. Earlier, the UK's House of Lords finally ruled that the introduction of the three year cap on refunds of overpaid VAT was illegal. As a result of these two decisions, members' golf clubs can submit claims to Her Majesty's Revenue and Customs for refunds of VAT on temporary members' income in respect of sporting services provided. This second edition of A Walk down the Fairway of Value Added Tax gives all the information needed to make a claim, along with the legal reasoning behind the liability changes that have taken place. If a claim is made for the period from January 1, 1990 to December 4, 1996, the claim has to be made by the March 31, 2009. If this deadline is not met, claims will be restricted to three years prior to the date of the claim.