21 October 2013
UT Decision: Loughborough Students Union v HMRC
VAT – exemptions – cultural services – bodies managed and administered on an essentially voluntary basis – student union governed by council – salaried sabbatical officers of executive committee as voting then non-voting members of council -whether FTT entitled to find student union not managed and administered on an essentially voluntary basis – yes
VAT – exemptions – fund-raising – whether conditions of exemption that primary purpose of events is raising of money and events promoted as primarily for raising money necessary to ensure events not likely to cause distortion of competition – issue remitted to FTT to determine
John Tallon QC, instructed by VATangles LLP, acted for the Appellant.
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