If the invoice is to the individual it will fall under a benefit and taxable accordingly.

There is a claim as the company, on the basis of seeking clients, the problem becomes, once you actually play golf, there is duality, even if doing business there is still the personal social element and intention. [If it is acceptable, then it would have to be proportioned, much like travel, 10 rounds social vs 500 rounds personal]

I am aware of some OVERSEAS case law of a bank manager and his membership fee being taxed as a benefit [Smith vs Tenannt]