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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Cambridge University Boathouse Ltd Her Majesty's Revenue & Customs (VAT - sporting exemption - true beneficiaries) [2021] UKFTT 382 (TC) (28 October 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08304.html
Cite as: [2022] SFTD 237, [2021] STI 2729, [2021] UKFTT 382 (TC)
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| Decision Number: | TC 08304 |
| Appellant: | CAMBRIDGE UNIVERSITY BOATHOUSE LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
ANNE REDSTON |
| Date Of Decision: | 28/10/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VAT - sporting exemption - true beneficiaries - provision of boathouse under licence to three Cambridge clubs - whether the clubs or the rowers were the true beneficiaries - on the facts, the clubs were the true beneficiaries - issue decided in favour of the Appellant |