||All England Reporter
|| All ER (D) 101 (Oct)
|| EWCA Civ 1281
||Court of Appeal, Civil Division
Chadwick, May and Lloyd LJJ
||Paul Lasok QC (instructed by Deloitte & Touche LLP) for the taxpayer.
||Nicholas Paines QC and Valentina Sloane (instructed by the Solicitor for Revenue and Customs) for the Revenue.
||9 October 2006
Value added tax - Exemptions - Cultural services - Test to decide whether taxpayer 'eligible body' - Whether taxpayer managed and administered on an essentially voluntary basis - Whether taxpayer managed and administered by persons with no financial interest in its activities - , Sch 9, Group 13, Note 2(c).
Three enquiries were necessary in relation to any given body whose eligibility for exemption from VAT under Note 2 to Items 1 and 2 in Group 13 of Sch9 to the was at issue: who were the persons by whom the body was managed and administered; whether they were persons who had no direct or indirect interest in the results of the activities of the body; and whether they managed and administered the body on an essentially voluntary basis.
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