FTC/81/2012 - Loughborough Students Union v HMRC [2013] UKUT 517 (TCC) (21 October 2013)
"VAT – exemptions – cultural services – bodies managed and administered on an essentially voluntary basis - student union governed by council – salaried sabbatical officers of executive committee as voting then non-voting members of council - whether FTT entitled to find student union not managed and administered on an essentially voluntary basis – yes"
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