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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> St Andrew's College Bradfield v Revenue and Customs (VAT - EXEMPT SUPPLIES : Sport and physical education) [2015] UKFTT 34 (TC) (22 January 2015)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04247.html
Cite as: [2015] STI 331, [2015] UKFTT 34 (TC), [2015] SFTD 349

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St Andrew's College Bradfield v Revenue and Customs (VAT - EXEMPT SUPPLIES : Sport and physical education) [2015] UKFTT 34 (TC) (22 January 2015)


VALUE ADDED TAX – exemption for sporting supplies – Group 10, Schedule 9, VATA – whether two subsidiaries of the Appellant (itself an “eligible body” within Note (2A) to Group 10) were themselves “eligible bodies” within Note (2A) – held no ‘non-profit-making aim’ was discernible from the constitutions of the subsidiaries and that no other ‘specific facts’ suggesting that the subsidiaries had a ‘non-profit-making aim’ obviated the necessity of such an aim being discernible from their constitutions – Kennemer Golf & Country Club v Staatssecretaris van Financiën (Case C-174/00) [2002] STC 502 applied – appeal dismissed

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04247.html