I am involved with a sportsclub which has recently starting selling club branded sportswear/gear to members and players. We pay vat at source. We do not re-claim the vat element. On selling to our players/members we make a small margin to cover the cost of processing and holding a small level of stock. Independently of this we operate a bar/lounge on the premises. I would like to establish what the tax/vat liabilities are for us. Are we liable to pay tax on the margin we make on selling to our players/members ? What are the vat implications ? Would appreciate any guidance.