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21 November 2016

UT Decision: St Andrew’s College Bradfield v HMRC

VALUE ADDED TAX – exemption of sports services – Group 10, Schedule 9, VATA – whether two subsidiaries of the Appellant were eligible bodies within Note (2A) to Group 10 – whether restriction on ability to distribute profits to be ascertained primarily by reference to the constitutions of the subsidiaries –significance of other ‘specific facts’ – Kennemer Golf & Country Club v
Staatssecretaris van Financiën applied – appeal dismissed
Roger Thomas QC, instructed by Crowe Clarke Whitehill LLP, for the Appellant.
Jonathan Bremner, Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents.
To see the approved Decision, click here.