| Source: | All England Reporter |
| Publisher Citation: | [2006] All ER (D) 101 (Oct) |
| Neutral Citation: | [2006] EWCA Civ 1281 |
| Court: | Court of Appeal, Civil Division |
| Judge: | Chadwick, May and Lloyd LJJ |
| Representation | 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. | |
| Judgment Dates: | 9 October 2006 |
Catchwords
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).
The Case
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.
Practice Areas
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