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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> United Grand Lodge of England v Revenue & Customs (VAT - exemption - membership - whether aims of a philosophical, philanthropic or civic nature) [2021] UKFTT 308 (TC) (01 September 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08250.html
Cite as: [2021] STI 2250, [2021] UKFTT 308 (TC), [2022] SFTD 34
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| Decision Number: | TC 08250 |
| Appellant: | United Grand Lodge of England |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Greg SINFIELD |
| Date Of Decision: | 01/09/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VAT - exemption - membership - whether aims of a philosophical, philanthropic or civic nature - Article 132(1)(l) VAT Directive EU principle of fiscal neutrality - appeal dismissed |