22 January 2015
FTT Decision: St Andrew’s College, Bradfield v HMRC
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 Financien (Case C-174/00)[2002] STC 502 applied – appeal dismissed
Roger Thomas QC, instructed by Crowe Clark Whitehill, acted for the Appellants.
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