Wednesday, December 09, 2015


Eyemouth Alliance postponed
Today's Edinburgh and East of Scotland Alliance competition at Eyemouth was postponed due to the bad weather. January 20 is probable rearranged date.
The E and E Alliance season resumes at Gullane No 3 on January 13.

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Fox and Wright put Scotland in halfway lead 

at PGAs of Europe team championship

By COLIN FARQUHARSON
Defending champions Scotland, winners of the title eight times in all, are in the lead again at the halfway stage of the PGAs of Europe international team championship at Gloria Golf Club, Tantalya in southern Turkey.
Graham Fox (Clydeway Golf) also leads the way on the individual scoreboard and it was his second-round, six-under-par 66, backed by 70 from West Linton's Gareth Wright. that lifted the Scots, champions in two of the past three years, o a halfway total of eight-under-par 280 - a stroke clear of second-placed Ireland and two ahead of England in third place.
The three-man teams count only their best two scores daily. David Orr (Eastwood) has had non-counting scores of 77 and 75 so far.
PGAs OF EUROPE INTERNATIONAL TEAM CHAMPIONSHIP
Gloria Golf Club, Belek, Antalya, Turkey
LEADING TEAM TOTALS
Par 288 (4x72)
280 Scotland 144 136
281 Ireland 140 141
282 England 143 139
283 France 139 144
285 Wales 148 137, Italy 142 143
286 Belgium 140 146
290 Turkey 147 143.

LEADING INDIVIDUALS
Par 144 (2x72)
135 G Fox (Sco) 69 66
137 E Brady (Ire) 69 68, L Beneduce (Ita) 68 69
139 M Altmeyer (Fra) 66 73, N Vanhootegem (Bel) 67 72
SELECTED SCORES
140 S Bebb (Wal) 73 67 (6th)
142 M Watson (Eng) 74 68 (7th)
143 C Clark (Eng) 72 71, P Hendriksen (Eng) 71 72 (T8)
145 G Wright (Sco) 75 70 (T12)
146 B McGovern (Ire) 71 75 (T14)
147 R Dinsdale (Wal) 77 70 (T16)
149 D Mooney (Ire) 76 73 (T22)
150 A Constable (Wal) 75 75 (T27)
152 D Orr (Sco) 77 75 (T41) 

PGAs OF EUROPE NEWS RELEASE
If golf clubs were portable then Graham Fox would surely have both the Old and New Courses at Gloria Golf Club transported back to Scotland.
Having negotiated three rounds of the New Course in last year’s PGAs of Europe International Team Championship at the Turkish resort of Belek in 16-under-par, the Scot is being similarly uncharitable to its sister course.
At the halfway stage of the latest pursuit for the €6,000 first prize on offer in the tournament hosted by Gloria Hotels and Resorts, Fox is already on nine-under-par and Scotland, on eight-under, are on course to retain the trophy.

For full Round 02 scores and more visit http://eur.pe/2015ITC
But whereas Scotland turned last year’s event into a procession and ended the tournament 10 shots clear of Ireland, the current battle contested by 23 three-man teams looks set to be much closer.
Once again Ireland, one shot adrift of the defending champions, are in contention. Similarly, England and France, on six and five-under respectively, are in the mix.
And as Fox would agree, the format in which the best two scores from three count means fortunes and the lead can change hands with amazing speed.
“We’re halfway there but things can change very quickly in tournaments like this,” he said.

By contrast, Fox’s game shows no signs of malfunctioning at a venue he clearly enjoys playing: “…the course suits my game. It’s tight and even if you drive the ball well you can still be blocked out. It definitely rewards the good shots.
“The Old Course is much tougher than the New one but, as was the case last year, it’s in brilliant condition.”
Somewhat predictably Fox’s latest outing in the tournament proved the best of the day but Sion Bebb of Wales ran him close with a round of five-under (67).
That was instrumental in Wales tying with Italy in fifth place on three-under while Eamonn Brady and Michael Watson were similarly influential for Ireland and England respectively.
Both posted rounds of four-under, the total Watson was on after as many holes after recording four successive birdies.
“It was an amazing start,” he recalled. “I hit a bunker shot 216 yards and the ball landed a foot from the hole; then I chipped in at the next.”
The birdies dried up thereafter but Watson and Raphael Eyraud of France maintained a sizzling pace. Playing in a two-ball the pair completed their rounds in a shade longer than three hours.
Meanwhile, Turkey remain on course to be the inaugural winners of the International Shield, the competition for teams representing a PGA with 100 members or fewer.
They occupy eighth position at the halfway stage on two-over, six strokes clear of Poland.
 

Leading Scores:

Scotland (-8); Ireland (-7); England (-6); France (-5); Italy, Wales (-3) Belgium (-2).
  
For updates, information and news visit the ITC Tournament Hub Page (http://eur.pe/2015ITC), follow @PGAsofEurope on Twitter and search the hashtag #ITC or like the PGAs of Europe Facebook Page.

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North-east Alliance scores and report from Portlethen

PAUL LAWRIE WINS  WITH A 64 (-6)

Joel Hopwood reporting  
Paul Lawrie (Carnegie Club) headed a field of 93 at today's North-east Alliance fixture at Portlethen, the last of the first half of the 2015-2016 season. 
Paul shot a fantastic, six-under-par 64 to win by a single shot from Newmachar's John Duff.  
Paul's scorecard was highlighted by six 3s in a row from the seventh to the 12th inclusive and birdies at 2, 7, 9, 11, 15 and 16 in a bogey-free round. Duff's scorecard contained birdies at 1, 3, 12, 13 and 15 - also against no bogeys. 
Lawrie and Duff's better-ball was a terrific 60 (31-29).
It was Paul Lawrie's second win in three weeks and followed last Wednesday's Buckpool victory by elder son Craig who kept up his run of good form with a joint fifth finish on 69.
The rest of the scratch top five included the Paul Lawrie Golf Centre pair, Greg McBain and Alan Stuart 68. They were a single shot ahead of Laura Murray, Greig Hutcheon and Craig Lawrie, all three attached to the Paul Lawrie Golf Centre
Michele Thomson (Meldrum House) matched Laura Murray's top-10 finish with a 70.

Full scorecards for the top 5 can be found beneath the scoreboard.

CLASS 1
Ritchie Blackmore (Tarland) has won this week's Class 1 Handicap section with a superb nett score of 67. He won by two clear shots from S Scott (Hazlehead), John Borthwick (Craibstone) and Glenn Cochrane (Kemnay). John Sunley (Northern) completed the top 5 with a nett score of 70.

CLASS 2 
Stephen Ross (Hazlehead) has won the Class 2 handicap section again with an excellent nett 66. He won by a single shot from Caledonian's David McKay. Two shots further back were R Brown (Newburgh) and Portlethen's own T Boyle with nett 69s and Donald Lawrie completed the top 5 with a nett 71.

There were many kind comments about the condition of the Portlethen course, especially considering the recent weather, and for the first week in many having no mats to play off made the scoring easier in increasingly strong winds.

The North-East Alliance's next fixture will be at Inverallochy Golf Club on the 6th of January 2016.

SCOREBOARD - FIELD OF 93
Par 70
64 P Lawrie (Carnegie Club)
65 J Duff (Newmachar)
68 G McBain (Paul Lawrie GC), A Stuart (Paul Lawrie GC)  
69 Laura Murray (PLGC), G Hutcheon (PLGC), C Lawrie (Paul Lawrie GC) 
70 K Duncan (PLGC), Michele Thomson (Meldrum House), T Mathieson (Murcar Links), R Cameron (Saltire Energy), D Brown (Kemnay),  
71 K Beveridge (Kippie Lodge), K Zeynalov (Portlethen), K Nicol (PLGC)  
72 J Hopwood (Royal Aberdeen), R Blackmore (Tarland), S Finnie (Royal Aberdeen),  P McKenna (PLGC)
73 L Vannet (Craibstone), F Bisset (Banchory), S Kiloh (PLGC), J Borthwick (Craibstone), A Campbell (Murcar), B Fyfe (PLGC) 
75 S Scott (Hazlehead), R Reid (Tarland), C Dempster (PLGC)
76 B McPherson (Cruden Bay), D Leslie (Bon Accord), D Buchan (Peterhead), S Lawrie (PLGC), C Nelson (Hazlehead), S Mackie (Kemnay), D Fleming (Portlethen)
77 J Nicolson (Craibstone), R Lamb (Newmachar), D McKay (Caledonian), D Adam (Kemnay)
78 G Cochrane (Kemnay), J Sunley (Northern), S Shand (Kemnay)
79 M Patterson (Cruden Bay), M Lawrie (Kemnay), B Ritchie (Inverallochy), C Cassie (Nigg Bay), G Chalmers (Alford)
80 L Fowler (Royal Aberdeen), B Harper (Newburgh), G Riley (Craibstone), A Graham (Aboyne)
81 W Middler (Peterhead), T Boyle (Portlethen), S Hanson (PLGC)  
82 G Mackie (Caledonian), K McGillivary (Craibstone), P Morrison (Oldmeldrum), S Ross (Hazlehead), L Roger (Royal Aberdeen)    
83 G Thom (Murcar Links), R Brown (Newburgh), J Stewart (Banchory), D Booth (Tarland), 
84 D Mackay (Hazlehead)
85 J Murray (Banchory), R Davidson (Caledonian), J Forrest (Northern), P Cheyne (Northern), D Lane (Deeside), J Scott (Peterculter)
86 S Allison (Deeside), M Winton (Caledonian), T Collie (Kemnay), M Duncan (Murcar Links), A Gall (Deeside), D Lawrie (Aboyne)  
87 R Duncan (Deeside) 
88 D Bisset (Banchory), G Homer (Northern), N K Parker (Murcar Links), N Stewart (Northern), B Lumsden (Northern)
89 D Craigie (Portlethen), P Low (Craibstone), M Rendall (Stonehaven)
91 L Duncan (Craibstone), D Wright (Northern)
93 S Davidson (Northern), W Skene (Deeside) 
100 M Brown (Newburgh)

NRs G Allan (Newmachar), M Merchant (Newmachar), D Nelson (Aboyne), H Roulston (Stonehaven), J Duncan (Oldmeldrum), W Beattie (Craibstone)

CLASS 1 PRIZEWINNERS:
R Blackmore 72 - 5 = 67, S Scott 75 - 6 = 69 (BIH), J Borthwick 73 - 4 = 69 (BIH), G Cochrane 78 - 9 = 69, J Sunley 78 - 8 = 70 

CLASS 2 PRIZEWINNERS:
S Ross 82 - 16 = 66, D McKay 77 - 10 = 67, R Brown 83 - 14 = 69 (BIH), T Boyle 81 - 12 = 69, D Lawrie 86 - 15 = 71

PORTLETHEN GOLF CLUB
BEST SCORECARDS:

PAR
4-5-4-5-3-4-4-3-4 (36)
3-4-3-5-4-4-4-3-4 (34) 70

PAUL LAWRIE (CARNEGIE CLUB)
4-4-4-5-3-4-3-3-3 (33)
3-3-3-5-4-3-3-3-4 (31) 64

JOHN DUFF (NEWMACHAR)
3-5-3-5-3-4-4-3-4 (34)
3-4-2-4-4-3-4-3-4 (31) 65

ALAN STUART (PLGC)
4-4-4-4-2-5-4-3-4 (34)
3-4-3-4-4-3-5-3-5 (34) 68

GREG MCBAIN (PLGC)
4-4-4-5-2-3-4-3-5 (34)
4-3-3-4-4-5-4-3-4 (34) 68

GREIG HUTCHEON (PLGC)
4-6-4-5-3-4-4-3-4 (37)
4-3-3-4-4-4-4-2-4 (32) 69

LAURA MURRAY (PLGC)
4-4-4-3-3-5-4-4-4 (35)
4-4-2-5-4-5-3-3-4 (34) 69

CRAIG LAWRIE (PLGC)
3-4-4-4-3-4-4-3-4 (33)
3-4-3-6-4-4-4-3-5 (36) 69











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Tee times for first NE Alliance competition of 2016 - at 

Inverallochy on Wednesday, January 6
 
8-20 A Campbell, G Esson, B Harper, C Cassie
8-29 P Morrison, G Riley
8-38 S Davidson, D Lawrie, M Brown,R Brown
8-47 H Roulston, M Rendall, L Roger, C Nelson
8-56 D Mackay, T Mathieson, G McBain, K Nicol


9-05 S Ross, C Dempster, S Hanson, G Chalmers
9-14 R Blackmore, R Reid,  D Booth
9-23 S Finnie, D McKay,  D Adam, D Craigie
9-32 B Ritchie, J Duff, P McLean, M Thomson
9-41 W Beattie, K McGillivary, L Duncan
9-50 J Crawford,  J Stewart. S Mackie
9-59 J Scott, B Skene S Shand P Walker


10-08 J Hopwood, Keil Beveridge, Kim Beveridge, Laura Murray
10-17 P Lawrie, C Lawrie, S Lawrie, M MacDougall
10-26 D Fleming, L Fowler, M Duncan, A Gall
10-35 S Allison R Davidson G Mackie M Winton
10-44 D Leslie, G Homer, D Wright, P Cheyne
10-53 N Stewart,  J Forrest, J Sunley, B Lumsden


11-02 P Low, J Borthwick, D Buchan, W Middler
11-11 B Fyfe, S Lawrie, C Grant N Parker
11-20 D Brown, M Lawrie, W Skene R Duncan
11-29 G Thom, D Lane, R Ruddiman. A Clark
11-38 D Bisset ,F Bisset J Murray A Graham
11-47 M Merchant, R Lamb
11-56 G Allan, S Scott, B Nicolson, J Nicolson

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St Andrews Links take control of Old Course 

commercial tee time operations from 2018

NEWS RELEASE 
St Andrews Links Trust today announced that it shall assume responsibility for the distribution of all commercial Old Course tee times for the season commencing April 2018. 
The St Andrews Links Trustees have decided to take control of the distribution of all commercial tee time operations and informed long-standing partners, Old Course Experience (OCE), that its existing contractual arrangement will conclude at the end of 2017.

Euan Loudon, Chief Executive, St Andrews Links, said: “Following a lengthy period of consideration the Trust has decided that it is the appropriate time to take control over the presentation and sale of all Old Course commercial times as well as developing and managing a closer working relationship with multiple tour operators.


“This change in emphasis will bring to a close the existing contractual arrangement which we have enjoyed with our partner, OCE, for more than 20 years.
" We would like to thank the entire team in St Andrews, London and New York for all their hard work, support and assistance during this time.


“This relationship has been highly successful and they have helped to enhance the visiting golfer’s experience at the Home of Golf with their commitment to customer service as well as their passion, not just for our golf courses and facilities, but the town as a whole.

“Our partnership has been beneficial to the Links and has played a significant role in transforming our landscape over the years; using some of our highly sought after Old Course tee times for commercial use has helped to improve the condition of our courses; assisted with the development of a number of new facilities; and enhanced the reputation and renown of St Andrews to a global audience.”
Sheelagh Walker, Head of Golf Operations, OCE, said: “We are remarkably proud of what we have achieved with St Andrews Links over the past 20 years.


“Our number one priority has been, and will continue to be, to deliver the best possible experience to the thousands of guests who have visited the Home of Golf with our team.

“We fully respect and appreciate the ambition and objectives of St Andrews Links Trust in making this change. As we look towards our own future, we look forward to offering a continued quality service to golfers and we hope to enjoy a successful working relationship with the Trust for many years to come.“We will now concentrate our efforts on planning for post-2017 arrangements and making sure that in the short term we deliver the same quality service to every visitor booking a guaranteed Old Course tee time in 2016 and 2017.”


Mr Loudon added: “Having enjoyed a close working relationship with the OCE team over such a long period of time we are pleased to hear that they will continue to operate beyond 2017, when we formally take control of all commercial Old Course tee times.

“Alongside day-to-day golfing operations for the 2016 and 2017 seasons, the Trust will now undertake a significant programme of business development to ensure we deliver a robust system of commercial tee time distribution, on a non-exclusive basis, to a broader range of tour operators for 2018. This work will focus only on commercial tee times and will not impact on the ballot, advanced reservations or local preferential times on any of our courses.”


A period of market evaluation will now be undertaken by the Trust, which will encourage participation from golf tour operators and the wider golf tourism industry.  This will take place in the first half of 2016 and further details about this process will be announced in early 2016.

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Scotland joint sixth after first round of PGAs

of  Europe international team championship


Scotland, represented by Graham Fox, Gareth Wright and David Orr, were lying joint sixth on 144 at the end of the first round of the PGAs of Europe international team championship over the Gloria course at Antalya in southern Turkey.
The three-man teams count their best two individual rounds daily.
France (139) lead from Germany and Ireland on 140 with Italy next on 142 and England fifth on 143.
Graham Fox was the best placed Scot on the individual scoreboard. He was tied fifth with Ireland's Eamonn Brady on a three-under-par 69, two behind leader Mikael Altmeyer (France).
Scotland have won the tournament eight times in all, including two of the past three years. They are the defending champions.
The tournament is over four rounds and ends on Friday.

FIRST ROUND SCOREBOARD
par 144 (2x72)
139 France
140 Germany, Ireland (Brendan McGovern, Eamonn Brady, Damien Mooney).
142 Italy
143 England (Michael Watson, Cameron Clark, Paul Hendriksen).
144 Scotland (Graham Fox, Gareth Wright, David Orr), Netherlands.
147 Turkey
148 Austria, Wales (Richard Dinsdale, Sion Bebb, Adam Constable).
149 South Africa
150 Denmark, Iceland, Poland, Greece.
151 Switzerland
152 Sweden, Slovenia
154 Germany
155 Czech Republic
156 Hungary, Finland
159 Croatia.

LEADING INDIVIDUALS
par 72
66 Mikael Altmeyer (France)
67 Nicolas Vanhootegem (Belgium).
68 Luca Beneduce (Italy), Eamonn Brady (Ireland).
69 Graham Fox (Scotland) , Eamonn Brady (Ireland)
SELECTED SCORES

71 Paul Hendriksen (England), Brendan McGovern (Ireland) (T8)
75 Gareth Wright (Scotland) (T26)
77 David Orr (Scotland) (T39)



TO VIEW ALL THE INDIVIDUAL SCORES

CLICK HERE

 FROM THE PGAs OF EUROPEA WEBSITE
France were indebted to Mickael Altmeyer for their place at the top of a congested leaderboard after the first round of the International Team Championship (ITC).

With each team comprising three members and the best two scores counting, Altmeyer’s six-under-par round of 66 proved crucial in the trio’s attempt to repeat their success of 2011.

However, standing at five-under after the first of four negotiations of the Old Course at Gloria Golf Club in the Turkish resort of Belek, their lead is a narrow one.

Just one stroke separates them from Belgium and Ireland who share second place. What’s more, with five strokes spanning the leading seven teams in the 23-strong field pursuing the €6,000 first prize, there is a shortage of wiggle room for the early pacemakers.

The chasing pack in the tournament hosted by Gloria Hotels and Resorts includes the defending champions, Scotland, and Holland, winners in 2013.

By contrast, Belgium, inspired by Nicolas Vanhootegem’s five under-par round of 67, have yet to win the event; likewise Italy who lie fourth, courtesy of Luce Beneduce posting four-under.

Ireland, meanwhile, were the only team to feature two players posting sub par rounds: Eamonn Brady and Brendan McGovern returning scores of  and four and  one-under respectively.

Graham Fox posted three-under as the Scots finished equal with the Netherlands, one adrift of England and three clear of Turkey, the early contenders to be the first winners of the International Team Shield.

That will be awarded to the team representing a PGA with 100 members or fewer and with siblings Savas and Bulant Karatas weighing in with rounds of one and two over respectively, Turkey have a three stroke advantage on Iceland and Poland.

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Tribunal finds in favour of private golf 

 clubs in major VAT hearing

By Alistair Dunsmuir 
The First Tier Tribunal has spectacularly found largely in favour of private members’ golf clubs about the repayment of VAT on green fees, in a landmark ruling.
The decision follows hearings in June and July of 2015 related to the quantum of unjust enrichment arising from the VAT repayments plus several technical VAT matters, and now paves the way for the government to pay millions of pounds back in claims to hundreds of golf clubs.
HMRC had claimed that private members’ golf clubs should be restricted to claiming 50 to 67 percent of the VAT back on green fees due to a process known as unjust enrichment, but the tribunal has ruled that the restriction should be just 10 percent, and this should apply to all claimant golf clubs.
We are pleased to confirm that the tribunal has ruled that private members’ golf clubs had borne 90 percent of the cost of the VAT charge and therefore the amount that green fee claims should be restricted by is only 10 percent of the VAT overdeclared,” said a spokesman for accountancy firm KPMG.
“During the hearing, HMRC argued that the restriction should be 50 percent/67 percent whereas KPMG argued that the amount claims should be restricted by is five percent of the VAT overpaid.
“The tribunal decided that there was no basis on which to distinguish between different clubs, and that all clubs had borne 90 percent of the cost of the VAT charge.
“This is an excellent outcome and we are pleased that the tribunal have validated many of the arguments advanced by KPMG’s economist and legal team.”
With regards technical matters, the tribunal agreed with KPMG and ruled that if a club does not have corporate green fee income but does have buggy hire or tee advertising income, both of which are standard rated, this was sufficient for VAT on course maintenance costs to continue to be treated as ‘residual’ and eligible for partial recovery calculated by reference to a partial exemption method.
However, KPMG also argued that where a green fee relating to individuals playing golf was paid for on a corporate credit card this should still be treated as VAT exempt. 
KPMG had previously accepted that the green fee element of traditional corporate day packages should be treated as standard rated. Here, the tribunal agreed with HMRC and decided that in the event that green fees are paid by a corporate rather than an individual, these are subject to VAT at the standard rate.
In addition, the tribunal ruled that green fees charged directly to tour operators are subject to VAT at the standard rate. This only includes supplies where the tour operator is billed directly, that is buys in the green fee and supplies it on as principal and does not include green fees charged to individuals via a ‘true’ agent, for example tee times websites.
“Overall, we believe the decision issued by the tribunal is extremely positive for private members’ clubs,” said Paul Stewart, VAT director for KPMG.
“HMRC have a relatively short time to decide whether or not to appeal the decision, and must ask the First Tier Tribunal for permission to appeal within 56 days of the release of the judgment. If the First Tier Tribunal refuses then HMRC may ask the Upper Tribunal for permission within one month of that refusal. Our current view is that we will not be appealing against the findings of the tribunal.
“On the basis of the tribunal decision we have made immediate contact with HMRC to agree a process for adjusting the claims to take into account the unjust enrichment restriction and where appropriate, corporate and tour operator green fees and course maintenance VAT. 
"We will shortly be issuing a questionnaire to collect the additional information required to progress your claim. We would appreciate if you could refrain from asking questions in relation to this update as this will result in a delay in agreeing the process with HMRC and thereby a delay to progressing the claims.
“We will issue an update when we have further information and issue the questionnaire as soon as possible.”

.
KPMG VAT director Paul Stewart
KPMG VAT director Paul Stewart

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