United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> St Andrew's College Bradfield v Revenue And Customs [2016] UKUT 491 (TCC) (4 November 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/491.html
Cite as: [2016] UKUT 491 (TCC), [2017] STI 35, [2016] STI 2963, [2016] BVC 544, [2017] STC 83

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St Andrew's College Bradfield v Revenue And Customs [2016] UKUT 491 (TCC) (4 November 2016)

VALUE ADDED TAX -– exemption of sports services – Group 10, Schedule 9, VATA – whether two subsidiaries of the Appellant were eligible bodies within Note (2A) to Group 10 – whether restriction on ability to distribute profits to be ascertained primarily by reference to the constitutions of the subsidiaries – significance of other "specific facts" – Kennemer Golf & Country Club v Staatssecretaris van Financien applied - appeal dismissed

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