St Andrew's College Bradfield v The Commissioners for HM Revenue and Customs: [2016] UKUT 0491 TCC
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Sinfield on 4 November 2016.
Read the full decision in .
VALUE ADDED TAX -鈥� exemption of sports services 鈥� Group 10, Schedule 9, VATA 鈥� whether two subsidiaries of the Appellant were eligible bodies within Note (2A) to Group 10 鈥� whether restriction on ability to distribute profits to be ascertained primarily by reference to the constitutions of the subsidiaries 鈥� significance of other 鈥榮pecific facts鈥� 鈥� Kennemer Golf & Country Club v Staatssecretaris van Financi毛n applied - appeal dismissed
Updates to this page
Published 14 February 2017