Golf Clubs

[Peter1952]

Are membership fees and green fees of a golf club a legitimate expense if I am a business owner?

[adrianh]

You're joking right?

[Peter1952]

I never joke about money!

[Dave A]

Are membership fees and green fees of a golf club a legitimate expense if I am a business owner?

You're going to have to show how the expense is incurred in the generation of income to stand any chance.

A golf pro probably wouldn't have any problem

But by virtue of being a business owner?


Entertaining clients might be an example...
(Just trying to prompt a line of thought here that may have potential).

[flaker]

Perhaps an entertainment expense? with notes of the client and subsequent proof of income generated from that same client. Just a thought?

[Peter1952]

Thanks for the input guys!

[Roger15]

This may be regarded as advertising as you might be doing business on the golf course. If one perhaps can conclude that legitimate business deals are formalised on the course then the tools used may be considered in the production of income...

[Justloadit]

You must just meet the Shake while on the greens.........

[adrianh]

If one can claim golf membership fees in the name of marketing and advertising I wonder whether one would be able to claim Teazer's membership fees. I'm actually being serious - if a director takes 20 customers for a night out can he claim it as an entertainment expense?

[Dave A]

I'm actually being serious - if a director takes 20 customers for a night out can he claim it as an entertainment expense?

As I understand it, yes. One extra measure I've seen taken as backup for a claim is to get the client(s) being entertained to sign on the back of the bill.

When VAT was first introduced, I also recall a talk where the presenter said you can even claim the VAT portion as an input VAT deduction for everyone except the employees of the company playing host. Does anyone know if that's still the case?

I'm a little sceptical on the prospects of claiming the golf club membership fees under entertainment, but certainly if you were paying the green fees of your guests and they were prospective clients, claiming the green fees as an entertainment deduction looks quite viable.

[sterne.law@gmail.com]

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]